Working Capital Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2023 Quarter 1: Liabilities on Revenue 79.38 (%).Trend:Increase 172.6% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 43.06 (%).Trend:Decrease 45.75% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.67 (%).Trend:Decrease 38.06% than previous quarter

Overall: decreasing (-66.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 223.13 (%).Trend:Increase 166.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 117.97 (%).Trend:Decrease 47.13% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 83.6 (%).Trend:Decrease 29.13% than previous quarter

Overall: decreasing (-62.53%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 23.79 (%).Trend:Increase 572.03% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 15.5 (%).Trend:Decrease 34.85% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 12.82 (%).Trend:Decrease 17.29% than previous quarter

Overall: decreasing (-46.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.76 (%).Trend:Decrease 0.64% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.97 (%).Trend:Increase 2.71% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.58 (%).Trend:Decrease 4.89% than previous quarter

Overall: decreasing (-2.32%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2023 Quarter 1: Retained Earning on Assets 5.76 (%).Trend:Increase 147.21% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 7.28 (%).Trend:Increase 26.39% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 8.43 (%).Trend:Increase 15.8% than previous quarter

Overall: increasing (46.35%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial data for Q1-Q3 2023 reveals notable fluctuations.  Liabilities and current assets on revenue display overall decreases, but significant quarter-to-quarter variation. Cost efficiency shows a significant overall decrease in the ratio of retained earnings to revenue.  SG&A expense ratio shows little fluctuation.  Investment efficiency displays a positive overall increase.