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 182.33 (%).Trend:Increase 218.42% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 76.33 (%).Trend:Decrease 58.14% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 49.84 (%).Trend:Decrease 34.7% than previous quarter

Overall: decreasing (-72.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 224.65 (%).Trend:Increase 213.06% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 95.76 (%).Trend:Decrease 57.37% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 61.88 (%).Trend:Decrease 35.38% than previous quarter

Overall: decreasing (-72.45%). 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 -135.18 (%).Trend:Increase 354.69% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -60.41 (%).Trend:Decrease 55.31% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -43.59 (%).Trend:Decrease 27.84% than previous quarter

Overall: increasing (-67.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.59 (%).Trend:Increase 28.08% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.85 (%).Trend:Decrease 10.3% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.05 (%).Trend:Increase 0.84% than previous quarter

Overall: decreasing (-9.55%). 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 -18.38 (%).Trend:Increase 26.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -18.6 (%).Trend:Increase 1.2% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -21.0 (%).Trend:Increase 12.9% than previous quarter

Overall: decreasing (14.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency in Q1-Q3 2023 demonstrates a significant decline. Liabilities on revenue decreased from Q1 to Q3, while current assets on revenue also decreased from Q1 to Q3. Cost efficiency shows an increasing trend for the ratio of retained earnings to revenue with significant variation.  The SG&A expense ratio shows a decreasing trend with minimal fluctuation. Investment efficiency displays a decreasing trend in retained earnings on assets with substantial variation.