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 265.37 (%).Trend:Increase 214.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 107.87 (%).Trend:Decrease 59.35% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 86.18 (%).Trend:Decrease 20.11% than previous quarter

Overall: decreasing (-67.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 244.06 (%).Trend:Increase 200.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 116.32 (%).Trend:Decrease 52.34% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 93.9 (%).Trend:Decrease 19.27% than previous quarter

Overall: decreasing (-61.53%). 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 115.8 (%).Trend:Increase 205.54% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 60.36 (%).Trend:Decrease 47.88% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 43.77 (%).Trend:Decrease 27.49% than previous quarter

Overall: decreasing (-62.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 45.5 (%).Trend:Increase 17.42% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.34 (%).Trend:Decrease 4.75% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42.36 (%).Trend:Decrease 2.26% than previous quarter

Overall: decreasing (-6.9%). 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 5.46 (%).Trend:Decrease 5.86% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 5.95 (%).Trend:Increase 8.97% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 6.46 (%).Trend:Increase 8.57% than previous quarter

Overall: increasing (18.32%). Fluctuation: **Little** (low variation).

Earning Per Share


Q1 to Q3 2023 financial data reveals considerable volatility.  Liabilities and current assets on revenue decreased significantly, with large fluctuations between quarters.  Cost efficiency (ratio of retained earnings to revenue) saw significant decreases, mirroring the pattern of prior quarters. The SG&A expense ratio, however, trended downward with little fluctuation. Investment efficiency (retained earnings on assets) saw a modest overall increase.