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 42.75 (%).Trend:Increase 210.01% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 21.55 (%).Trend:Decrease 49.59% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 15.96 (%).Trend:Decrease 25.94% than previous quarter

Overall: decreasing (-62.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 65.91 (%).Trend:Increase 267.39% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 28.64 (%).Trend:Decrease 56.55% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 20.61 (%).Trend:Decrease 28.04% than previous quarter

Overall: decreasing (-68.73%). 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 78.22 (%).Trend:Increase 322.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 40.47 (%).Trend:Decrease 48.26% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 27.26 (%).Trend:Decrease 32.64% than previous quarter

Overall: decreasing (-65.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.76 (%).Trend:Increase 47.9% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.72 (%).Trend:Decrease 2.27% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.71 (%).Trend:Decrease 0.58% than previous quarter

Overall: decreasing (-2.84%). 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 34.82 (%).Trend:Increase 12.18% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 37.55 (%).Trend:Increase 7.84% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 38.25 (%).Trend:Increase 1.86% than previous quarter

Overall: increasing (9.85%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 4.21 (USD).Trend:Decrease 78.27% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.95 (USD).Trend:Increase 88.84% than previous quarter
Year 2023 Quarter 3: Earning Per Share 12.65 (USD).Trend:Increase 59.12% than previous quarter

Overall: increasing (200.48%). Fluctuation: **Significant** (high variation).



Q1 to Q3 2023 financial data show considerable decline in working capital efficiency. Liabilities and current assets on revenue decreased.  Cost efficiency (ratio of retained earnings to revenue) decreased significantly throughout the quarter. SG&A expense ratio remained relatively stable.  Investment efficiency shows a steady increase in retained earnings on assets.  Earnings per share saw a notable increase, with significant fluctuations. Overall, performance suggests potential growth with considerable variability.