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 105.05 (%).Trend:Increase 157.92% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 59.44 (%).Trend:Decrease 43.42% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 39.85 (%).Trend:Decrease 32.96% than previous quarter

Overall: decreasing (-62.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 156.84 (%).Trend:Increase 158.39% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 84.09 (%).Trend:Decrease 46.38% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 56.55 (%).Trend:Decrease 32.75% than previous quarter

Overall: decreasing (-63.94%). 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 104.12 (%).Trend:Increase 192.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 56.49 (%).Trend:Decrease 45.75% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 36.83 (%).Trend:Decrease 34.8% than previous quarter

Overall: decreasing (-64.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.47 (%).Trend:Decrease 1.11% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.53 (%).Trend:Increase 10.89% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 50.12 (%).Trend:Decrease 2.74% than previous quarter

Overall: increasing (7.85%). 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 29.94 (%).Trend:Increase 8.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 29.01 (%).Trend:Decrease 3.11% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 28.45 (%).Trend:Decrease 1.93% than previous quarter

Overall: decreasing (-4.98%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.29 (USD).Trend:Decrease 72.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.29 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.31 (USD).Trend:Increase 6.9% than previous quarter

Overall: increasing (6.9%). Fluctuation: **Little** (low variation).



Q1 2023 to Q3 2023 data reveals significant fluctuations across various metrics. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased significantly. In contrast, the SG&A expense ratio showed a small overall increase with little variation. Retained earnings on assets slightly decreased, while earnings per share slightly increased.