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 55.54 (%).Trend:Increase 182.36% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26.61 (%).Trend:Decrease 52.09% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 18.09 (%).Trend:Decrease 32.02% than previous quarter

Overall: decreasing (-67.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 22.62 (%).Trend:Increase 243.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 9.52 (%).Trend:Decrease 57.91% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 6.07 (%).Trend:Decrease 36.24% than previous quarter

Overall: decreasing (-73.17%). 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 82.1 (%).Trend:Increase 189.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 42.35 (%).Trend:Decrease 48.42% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 28.29 (%).Trend:Decrease 33.2% than previous quarter

Overall: decreasing (-65.54%). 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 26.83 (%).Trend:Increase 2.56% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 28.1 (%).Trend:Increase 4.73% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 27.54 (%).Trend:Decrease 1.99% than previous quarter

Overall: increasing (2.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.15 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.66 (USD).Trend:Increase 340.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.49 (USD).Trend:Decrease 25.76% than previous quarter

Overall: increasing (226.67%). Fluctuation: **Significant** (high variation).



During Q1-Q3 2023, significant decreases were observed in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, all showing high fluctuation.  Conversely, retained earnings on assets displayed a small increase with minimal variation, while earnings per share showed a large increase with high variation.