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 176.97 (%).Trend:Increase 204.6% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 87.51 (%).Trend:Decrease 50.55% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 61.8 (%).Trend:Decrease 29.38% than previous quarter

Overall: decreasing (-65.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 158.03 (%).Trend:Increase 156.83% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 87.78 (%).Trend:Decrease 44.45% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 57.25 (%).Trend:Decrease 34.78% than previous quarter

Overall: decreasing (-63.77%). 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 311.27 (%).Trend:Increase 209.32% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 155.5 (%).Trend:Decrease 50.04% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 106.39 (%).Trend:Decrease 31.58% than previous quarter

Overall: decreasing (-65.82%). 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 32.24 (%).Trend:Increase 7.15% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 32.74 (%).Trend:Increase 1.55% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 33.74 (%).Trend:Increase 3.05% than previous quarter

Overall: increasing (4.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.74 (USD).Trend:Decrease 76.95% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.91 (USD).Trend:Increase 158.11% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.02 (USD).Trend:Increase 58.12% than previous quarter

Overall: increasing (308.11%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue and current assets on revenue significantly decreased by 65.08% and 63.77% respectively, showing high variation.  The ratio of retained earnings to revenue also decreased significantly by 65.82%, indicating substantial fluctuation. Conversely, retained earnings on assets showed a small increase of 4.65% with low variation. Earnings per share increased significantly by 308.11%, exhibiting high variation.