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 120.48 (%).Trend:Increase 220.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 65.28 (%).Trend:Decrease 45.82% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 43.55 (%).Trend:Decrease 33.29% than previous quarter

Overall: decreasing (-63.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 168.31 (%).Trend:Increase 208.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 84.23 (%).Trend:Decrease 49.96% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 61.85 (%).Trend:Decrease 26.57% than previous quarter

Overall: decreasing (-63.25%). 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 -13.28 (%).Trend:Increase 43.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2.7 (%).Trend:Decrease 79.67% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 3.0 (%).Trend:Decrease 211.11% than previous quarter

Overall: increasing (-122.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.85 (%).Trend:Increase 0.82% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.78 (%).Trend:Increase 2.59% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.24 (%).Trend:Decrease 1.47% than previous quarter

Overall: increasing (1.09%). 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 -1.37 (%).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -0.56 (%).Trend:Decrease 59.12% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 0.93 (%).Trend:Decrease 266.07% than previous quarter

Overall: increasing (-167.88%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q1 2023 to Q3 2023, Liabilities on Revenue decreased (-63.85%), and Current assets on Revenue also decreased (-63.25%), both showing significant fluctuation. The Ratio of Retained Earnings to Revenue increased (-122.59%) with significant fluctuation.  The SG&A Expense Ratio increased slightly (1.09%) with little fluctuation.  Retained Earning on Assets increased (-167.88%) with significant variation.