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 93.53 (%).Trend:Increase 155.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.16 (%).Trend:Decrease 48.51% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 32.26 (%).Trend:Decrease 33.01% than previous quarter

Overall: decreasing (-65.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 327.2 (%).Trend:Increase 158.64% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 176.49 (%).Trend:Decrease 46.06% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 125.49 (%).Trend:Decrease 28.9% than previous quarter

Overall: decreasing (-61.65%). 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 333.23 (%).Trend:Increase 201.87% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 173.03 (%).Trend:Decrease 48.07% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 118.33 (%).Trend:Decrease 31.61% than previous quarter

Overall: decreasing (-64.49%). 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 28.24 (%).Trend:Increase 9.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 28.35 (%).Trend:Increase 0.39% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 27.89 (%).Trend:Decrease 1.62% than previous quarter

Overall: decreasing (-1.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.03 (USD).Trend:Decrease 71.78% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.02 (USD).Trend:Increase 96.12% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.29 (USD).Trend:Increase 62.87% than previous quarter

Overall: increasing (219.42%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 financial statements exhibit significant declines in working capital and cost efficiency metrics, characterized by large quarterly variations. Investment efficiency showed minimal change. Earnings per share, however, increased considerably overall despite significant fluctuations.