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 100.09 (%).Trend:Increase 223.29% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 49.57 (%).Trend:Decrease 50.47% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 28.47 (%).Trend:Decrease 42.57% than previous quarter

Overall: decreasing (-71.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 164.14 (%).Trend:Increase 230.26% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.77 (%).Trend:Decrease 50.79% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 48.22 (%).Trend:Decrease 40.3% than previous quarter

Overall: decreasing (-70.62%). 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 84.88 (%).Trend:Increase 221.27% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 41.26 (%).Trend:Decrease 51.39% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 26.34 (%).Trend:Decrease 36.16% than previous quarter

Overall: decreasing (-68.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.42 (%).Trend:Increase 9.97% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.9 (%).Trend:Decrease 1.56% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.56 (%).Trend:Decrease 1.03% than previous quarter

Overall: decreasing (-2.57%). 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 26.82 (%).Trend:Decrease 1.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.23 (%).Trend:Decrease 2.2% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 26.9 (%).Trend:Increase 2.55% than previous quarter

Overall: increasing (0.3%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q1 2023 to Q3 2023 indicates a significant decrease in working capital efficiency, with both Liabilities on Revenue and Current Assets on Revenue showing substantial declines and high variation.  Similarly, the Ratio of Retained Earnings to Revenue demonstrates a significant overall decrease and high fluctuation.  In contrast, the Selling, General & Administrative (SG&A) Expense Ratio displays a small overall decrease with low variation. Retained Earning on Assets shows a slight overall increase with low variation.  Earning Per Share data is missing.