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


Financial statements for Q1-Q3 2023 show a significant decline in working capital efficiency, with both liabilities and current assets on revenue decreasing substantially.  Cost efficiency, as indicated by the retained earnings to revenue ratio, also dropped sharply.  Investment efficiency, however, remained relatively stable with only a slight overall decrease and low fluctuation.