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 102.93 (%).Trend:Increase 175.8% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 51.48 (%).Trend:Decrease 49.99% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 34.97 (%).Trend:Decrease 32.07% than previous quarter

Overall: decreasing (-66.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 140.29 (%).Trend:Increase 204.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 71.89 (%).Trend:Decrease 48.76% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 51.17 (%).Trend:Decrease 28.82% than previous quarter

Overall: decreasing (-63.53%). 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 886.23 (%).Trend:Increase 217.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 435.49 (%).Trend:Decrease 50.86% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 292.45 (%).Trend:Decrease 32.85% than previous quarter

Overall: decreasing (-67.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.97 (%).Trend:Decrease 3.58% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.64 (%).Trend:Decrease 1.22% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.8 (%).Trend:Increase 0.6% than previous quarter

Overall: decreasing (-0.63%). 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 209.53 (%).Trend:Increase 6.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 210.18 (%).Trend:Increase 0.31% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 207.42 (%).Trend:Decrease 1.31% than previous quarter

Overall: decreasing (-1.01%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.9 (USD).Trend:Decrease 63.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.94 (USD).Trend:Increase 103.59% than previous quarter
Year 2023 Quarter 3: Earning Per Share 13.1 (USD).Trend:Increase 64.99% than previous quarter

Overall: increasing (235.9%). Fluctuation: **Significant** (high variation).



Financial statements reveal significant volatility across various metrics. Working capital efficiency (liabilities and current assets on revenue) fluctuates substantially. Cost efficiency exhibits significant variation in the retained earnings-to-revenue ratio, but the SG&A expense ratio displays minimal change. Investment efficiency, as indicated by retained earnings on assets, shows little fluctuation. Earnings per share show a substantial increase, albeit with substantial quarterly volatility.