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 22.6 (%).Trend:Decrease 41.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.53 (%).Trend:Increase 26.24% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.69 (%).Trend:Decrease 20.47% than previous quarter

Overall: increasing (0.4%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 143.86 (%).Trend:Decrease 34.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 185.1 (%).Trend:Increase 28.67% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 126.75 (%).Trend:Decrease 31.52% than previous quarter

Overall: decreasing (-11.89%). 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 184.91 (%).Trend:Decrease 35.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 240.35 (%).Trend:Increase 29.98% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 154.46 (%).Trend:Decrease 35.74% than previous quarter

Overall: decreasing (-16.47%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.95 (%).Trend:Decrease 0.09% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 61.64 (%).Trend:Increase 16.41% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 61.05 (%).Trend:Decrease 0.96% than previous quarter

Overall: increasing (15.3%). 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 62.01 (%).Trend:Decrease 0.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 60.09 (%).Trend:Decrease 3.1% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 58.22 (%).Trend:Decrease 3.11% than previous quarter

Overall: decreasing (-6.11%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q3 2022 to Q3 2023, Liabilities on Revenue showed a slight overall increase with moderate variation. Current Assets on Revenue decreased.  Ratio of Retained Earnings to Revenue also decreased,  while the SG&A Expense Ratio increased significantly but with low variation. Retained Earning on Assets consistently decreased slightly.