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 69.33 (%).Trend:Increase 197.81% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.6 (%).Trend:Decrease 48.65% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 21.73 (%).Trend:Decrease 38.96% than previous quarter

Overall: decreasing (-68.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 226.31 (%).Trend:Increase 209.17% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 110.05 (%).Trend:Decrease 51.37% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 76.39 (%).Trend:Decrease 30.59% than previous quarter

Overall: decreasing (-66.25%). 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 271.99 (%).Trend:Increase 216.05% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 128.9 (%).Trend:Decrease 52.61% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 88.59 (%).Trend:Decrease 31.27% than previous quarter

Overall: decreasing (-67.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.5 (%).Trend:Increase 11.01% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.02 (%).Trend:Decrease 3.84% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.93 (%).Trend:Decrease 0.75% than previous quarter

Overall: decreasing (-4.56%). 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 55.26 (%).Trend:Increase 3.58% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 55.31 (%).Trend:Increase 0.09% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 54.48 (%).Trend:Decrease 1.5% than previous quarter

Overall: decreasing (-1.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.59 (USD).Trend:Decrease 74.35% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.35 (USD).Trend:Increase 128.81% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.91 (USD).Trend:Increase 41.48% than previous quarter

Overall: increasing (223.73%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, significant decreases are observed in Liabilities on Revenue (-68.66%), Current assets on Revenue (-66.25%), and Ratio of Retained Earnings to Revenue (-67.43%).  In contrast, Earnings Per Share shows a significant increase (223.73%).  Small decreases are seen in SG&A expenses (-4.56%) and Retained Earnings on Assets (-1.41%).  Significant fluctuation is a common feature across most metrics.