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 982.69 (%).Trend:Increase 37.45% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 635.48 (%).Trend:Decrease 35.33% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 411.11 (%).Trend:Decrease 35.31% than previous quarter

Overall: decreasing (-58.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1010.42 (%).Trend:Increase 38.87% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 659.38 (%).Trend:Decrease 34.74% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 437.01 (%).Trend:Decrease 33.72% than previous quarter

Overall: decreasing (-56.75%). 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 145.16 (%).Trend:Increase 190.03% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 74.09 (%).Trend:Decrease 48.96% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 52.63 (%).Trend:Decrease 28.96% than previous quarter

Overall: decreasing (-63.74%). 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 11.51 (%).Trend:Increase 88.07% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 9.44 (%).Trend:Decrease 17.98% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 10.24 (%).Trend:Increase 8.47% than previous quarter

Overall: decreasing (-11.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 60.14% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.83 (USD).Trend:Increase 50.91% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.86 (USD).Trend:Increase 124.1% than previous quarter

Overall: increasing (238.18%). Fluctuation: **Significant** (high variation).



From Q1 to Q3 2023, the company experienced decreasing Liabilities on Revenue (-58.16%) and Current Assets on Revenue (-56.75%), both with significant fluctuation. The Ratio of Retained Earnings to Revenue also decreased sharply (-63.74%) with significant fluctuation. Retained Earnings on Assets showed a slight decrease (-11.03%) with little fluctuation.  However, Earnings Per Share increased dramatically (238.18%) with significant fluctuation. This suggests improved profitability despite declining revenue and asset utilization.