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 82.49 (%).Trend:Decrease 58.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 74.59 (%).Trend:Decrease 9.58% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 66.82 (%).Trend:Decrease 10.42% than previous quarter

Overall: decreasing (-19.0%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 742.43 (%).Trend:Decrease 27.96% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 654.59 (%).Trend:Decrease 11.83% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 588.74 (%).Trend:Decrease 10.06% than previous quarter

Overall: decreasing (-20.7%). Fluctuation: **Neutral** (moderate 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 -1813.64 (%).Trend:Decrease 5.27% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1873.45 (%).Trend:Increase 3.3% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1887.6 (%).Trend:Increase 0.76% than previous quarter

Overall: decreasing (4.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -169.7 (%).Trend:Increase 27.87% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -191.95 (%).Trend:Increase 13.11% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -214.72 (%).Trend:Increase 11.86% than previous quarter

Overall: decreasing (26.53%). Fluctuation: **Significant** (high variation).

Earning Per Share


Liabilities on Revenue decreased 19% overall (Q1-Q3 2023), exhibiting neutral fluctuation. Current assets on revenue also decreased 20.7% with neutral fluctuation.  Conversely, the Ratio of Retained Earnings to Revenue showed a significant decrease of 4.08%, and Retained Earnings on Assets decreased 26.53% with significant fluctuation.