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 84.13 (%).Trend:Increase 169.73% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 42.8 (%).Trend:Decrease 49.13% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.2 (%).Trend:Decrease 38.79% than previous quarter

Overall: decreasing (-68.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 168.22 (%).Trend:Increase 206.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 87.93 (%).Trend:Decrease 47.73% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 55.54 (%).Trend:Decrease 36.84% than previous quarter

Overall: decreasing (-66.98%). 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 92.28 (%).Trend:Increase 186.49% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 45.86 (%).Trend:Decrease 50.3% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 32.31 (%).Trend:Decrease 29.55% than previous quarter

Overall: decreasing (-64.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.59 (%).Trend:Decrease 2.32% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.2 (%).Trend:Decrease 5.14% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.44 (%).Trend:Increase 3.33% than previous quarter

Overall: decreasing (-1.98%). 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 43.54 (%).Trend:Decrease 3.07% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 42.09 (%).Trend:Decrease 3.33% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 46.35 (%).Trend:Increase 10.12% than previous quarter

Overall: increasing (6.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.95 (USD).Trend:Decrease 64.68% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.97 (USD).Trend:Increase 107.37% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.81 (USD).Trend:Increase 42.64% than previous quarter

Overall: increasing (195.79%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue decreased significantly with high variation.  The SG&A Expense Ratio also decreased slightly with low variation.  Retained Earnings on Assets increased slightly with low variation, while Earnings Per Share showed a substantial increase with significant fluctuation.