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 100.3 (%).Trend:Increase 200.03% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 50.12 (%).Trend:Decrease 50.03% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 65.61 (%).Trend:Increase 30.91% than previous quarter

Overall: decreasing (-34.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 476.53 (%).Trend:Increase 176.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 247.56 (%).Trend:Decrease 48.05% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 166.68 (%).Trend:Decrease 32.67% than previous quarter

Overall: decreasing (-65.02%). 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 -123.8 (%).Trend:Increase 144.57% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -57.26 (%).Trend:Decrease 53.75% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -36.21 (%).Trend:Decrease 36.76% than previous quarter

Overall: increasing (-70.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.39 (%).Trend:Decrease 4.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.78 (%).Trend:Decrease 1.63% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.35 (%).Trend:Increase 1.55% than previous quarter

Overall: decreasing (-0.11%). 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 -11.48 (%).Trend:Decrease 8.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -10.4 (%).Trend:Decrease 9.41% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -9.5 (%).Trend:Decrease 8.65% than previous quarter

Overall: increasing (-17.25%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 64.94% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.57 (USD).Trend:Increase 111.11% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.78 (USD).Trend:Increase 36.84% than previous quarter

Overall: increasing (188.89%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 shows significant fluctuations. Liabilities on revenue decreased (-34.59%), while current assets on revenue decreased (-65.02%). The ratio of retained earnings to revenue increased (-70.75%). The SG&A expense ratio decreased slightly (-0.11%), with little fluctuation. Retained earnings on assets increased (-17.25%), and earnings per share increased (188.89%) with significant fluctuation.