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 73.69 (%).Trend:Increase 210.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.55 (%).Trend:Decrease 50.4% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 24.28 (%).Trend:Decrease 33.57% than previous quarter

Overall: decreasing (-67.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 146.05 (%).Trend:Increase 242.92% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 71.38 (%).Trend:Decrease 51.13% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 45.32 (%).Trend:Decrease 36.51% than previous quarter

Overall: decreasing (-68.97%). 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 75.88 (%).Trend:Increase 272.14% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 36.45 (%).Trend:Decrease 51.96% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 24.48 (%).Trend:Decrease 32.84% than previous quarter

Overall: decreasing (-67.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.71 (%).Trend:Increase 30.02% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.18 (%).Trend:Decrease 6.87% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.01 (%).Trend:Decrease 2.37% than previous quarter

Overall: decreasing (-9.08%). 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 14.11 (%).Trend:Increase 5.53% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 13.93 (%).Trend:Decrease 1.28% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 14.16 (%).Trend:Increase 1.65% than previous quarter

Overall: increasing (0.35%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.86 (USD).Trend:Decrease 78.61% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.29 (USD).Trend:Increase 166.28% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.5 (USD).Trend:Increase 52.84% than previous quarter

Overall: increasing (306.98%). Fluctuation: **Significant** (high variation).



The review of Q1 2023 to Q3 2023 data reveals significant decreases in liabilities on revenue (-67.05%), current assets on revenue (-68.97%), and the ratio of retained earnings to revenue (-67.74%).  A moderate decrease was observed in the SG&A expense ratio (-9.08%), while retained earnings on assets saw a minimal increase (0.35%).  In contrast, earnings per share increased dramatically (306.98%).  Significant volatility is evident across these metrics.