Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 25.7 (%).Trend:Decrease 37.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 42.1 (%).Trend:Increase 63.81% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 30.69 (%).Trend:Decrease 27.1% than previous quarter

Overall: increasing (19.42%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 50.15 (%).Trend:Decrease 35.98% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 77.14 (%).Trend:Increase 53.82% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 52.19 (%).Trend:Decrease 32.34% than previous quarter

Overall: increasing (4.07%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 21.74 (%).Trend:Decrease 33.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 33.82 (%).Trend:Increase 55.57% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 22.93 (%).Trend:Decrease 32.2% than previous quarter

Overall: increasing (5.47%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.06 (%).Trend:Increase 0.47% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.48 (%).Trend:Increase 9.43% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.47 (%).Trend:Decrease 0.06% than previous quarter

Overall: increasing (9.36%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 22.38 (%).Trend:Increase 0.72% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 22.8 (%).Trend:Increase 1.88% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 23.07 (%).Trend:Increase 1.18% than previous quarter

Overall: increasing (3.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.09 (USD).Trend:Increase 47.85% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.42 (USD).Trend:Decrease 21.68% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.76 (USD).Trend:Increase 55.37% than previous quarter

Overall: increasing (21.68%). Fluctuation: **Neutral** (moderate variation).



From Q3 2022 to Q3 2023, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue showed overall increases with moderate fluctuation.  SG&A Expense Ratio increased moderately with low fluctuation, as did Retained Earning on Assets.  Earnings Per Share also increased moderately with moderate fluctuation.