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 70.99 (%).Trend:Increase 199.03% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.61 (%).Trend:Decrease 54.06% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.3 (%).Trend:Decrease 31.62% than previous quarter

Overall: decreasing (-68.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 140.76 (%).Trend:Increase 244.49% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.14 (%).Trend:Decrease 50.17% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 53.85 (%).Trend:Decrease 23.22% than previous quarter

Overall: decreasing (-61.74%). 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 -114.04 (%).Trend:Increase 129.09% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -51.71 (%).Trend:Decrease 54.66% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -29.65 (%).Trend:Decrease 42.66% than previous quarter

Overall: increasing (-74.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.74 (%).Trend:Increase 4.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.75 (%).Trend:Increase 0.09% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.73 (%).Trend:Decrease 0.17% than previous quarter

Overall: decreasing (-0.09%). 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 -17.48 (%).Trend:Decrease 21.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -16.23 (%).Trend:Decrease 7.15% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -13.43 (%).Trend:Decrease 17.25% than previous quarter

Overall: increasing (-23.17%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.85 (USD).Trend:Decrease 53.98% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.79 (USD).Trend:Increase 104.86% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.53 (USD).Trend:Increase 45.91% than previous quarter

Overall: increasing (198.92%). Fluctuation: **Significant** (high variation).



Over Q1 2023 to Q3 2023, Liabilities on Revenue and Current Assets on Revenue decreased significantly (-68.59% and -61.74% respectively), with substantial fluctuations. The Ratio of Retained Earnings to Revenue increased (-74%), also with significant fluctuation. The SG&A Expense Ratio decreased slightly. Retained Earnings on Assets increased, and Earnings Per Share increased significantly (198.92%).