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 68.76 (%).Trend:Increase 190.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.57 (%).Trend:Decrease 51.18% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 24.34 (%).Trend:Decrease 27.49% than previous quarter

Overall: decreasing (-64.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 195.75 (%).Trend:Increase 212.65% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 99.64 (%).Trend:Decrease 49.1% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 68.26 (%).Trend:Decrease 31.49% than previous quarter

Overall: decreasing (-65.13%). 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 101.6 (%).Trend:Increase 230.73% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 52.81 (%).Trend:Decrease 48.02% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 34.7 (%).Trend:Decrease 34.29% than previous quarter

Overall: decreasing (-65.85%). 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 45.28 (%).Trend:Increase 2.68% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 46.44 (%).Trend:Increase 2.56% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 44.7 (%).Trend:Decrease 3.75% than previous quarter

Overall: decreasing (-1.28%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency in Q1-Q3 2023 shows a decline in both liabilities and current assets on revenue.  Liabilities decreased by 64.6%, and current assets decreased by 65.13%, highlighting a potential weakening in the company's short-term financial position.  Cost efficiency, measured by the retained earnings to revenue ratio, also shows a significant overall decrease of 65.85%.  However, investment efficiency, measured by retained earnings on assets, displays a minimal decrease (-1.28%) with low fluctuation, a more stable aspect of the financial performance.