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 55.93 (%).Trend:Increase 192.83% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26.55 (%).Trend:Decrease 52.53% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 17.24 (%).Trend:Decrease 35.07% than previous quarter

Overall: decreasing (-69.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 39.46 (%).Trend:Increase 226.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 17.41 (%).Trend:Decrease 55.88% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 10.48 (%).Trend:Decrease 39.8% than previous quarter

Overall: decreasing (-73.44%). 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 58.04 (%).Trend:Increase 150.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 27.42 (%).Trend:Decrease 52.76% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 18.08 (%).Trend:Decrease 34.06% than previous quarter

Overall: decreasing (-68.85%). 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 21.31 (%).Trend:Decrease 13.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 21.55 (%).Trend:Increase 1.13% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 21.29 (%).Trend:Decrease 1.21% than previous quarter

Overall: decreasing (-0.09%). Fluctuation: **Little** (low variation).

Earning Per Share


Analyzing Q1 2023 to Q3 2023 reveals a consistent downward trend in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue.  All three metrics experienced significant fluctuations, with initial large increases followed by substantial declines.  In contrast, retained earnings on assets showed a minimal overall decrease with low volatility.  Data for SG&A and EPS is lacking.