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 99.23 (%).Trend:Increase 204.11% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.68 (%).Trend:Decrease 50.94% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 33.47 (%).Trend:Decrease 31.24% than previous quarter

Overall: decreasing (-66.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 158.06 (%).Trend:Increase 182.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 79.03 (%).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 55.26 (%).Trend:Decrease 30.08% than previous quarter

Overall: decreasing (-65.04%). 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 182.58 (%).Trend:Increase 194.91% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 89.61 (%).Trend:Decrease 50.92% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 56.29 (%).Trend:Decrease 37.18% than previous quarter

Overall: decreasing (-69.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.19 (%).Trend:Decrease 8.83% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.26 (%).Trend:Increase 0.76% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.02 (%).Trend:Decrease 2.59% than previous quarter

Overall: decreasing (-1.85%). 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 44.59 (%).Trend:Decrease 0.98% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 45.02 (%).Trend:Increase 0.96% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 42.61 (%).Trend:Decrease 5.35% than previous quarter

Overall: decreasing (-4.44%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.93 (USD).Trend:Decrease 68.15% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.81 (USD).Trend:Increase 94.62% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 10.5% than previous quarter

Overall: increasing (115.05%). Fluctuation: **Significant** (high variation).



The period from Q1 2023 to Q3 2023 shows significant decreases in Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue, along with significant fluctuations.  The Selling, General & Administrative (SG&A) Expense Ratio and Retained Earning on Assets saw small decreases with little fluctuation.  Earning Per Share, however, exhibits a large increase despite high variability.