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 4288.27 (%).Trend:Increase 87.16% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1876.12 (%).Trend:Decrease 56.25% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1178.42 (%).Trend:Decrease 37.19% than previous quarter

Overall: decreasing (-72.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 4625.24 (%).Trend:Increase 93.28% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2063.69 (%).Trend:Decrease 55.38% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1180.01 (%).Trend:Decrease 42.82% than previous quarter

Overall: decreasing (-74.49%). 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 621.44 (%).Trend:Increase 206.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 331.22 (%).Trend:Decrease 46.7% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 224.2 (%).Trend:Decrease 32.31% than previous quarter

Overall: decreasing (-63.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.99 (%).Trend:Increase 30.57% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.85 (%).Trend:Decrease 4.68% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.71 (%).Trend:Decrease 4.91% than previous quarter

Overall: decreasing (-9.36%). 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 10.14 (%).Trend:Increase 45.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 11.69 (%).Trend:Increase 15.29% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 11.84 (%).Trend:Increase 1.28% than previous quarter

Overall: increasing (16.77%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.17 (USD).Trend:Decrease 36.07% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.6 (USD).Trend:Increase 122.22% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.56 (USD).Trend:Increase 36.92% than previous quarter

Overall: increasing (204.27%). Fluctuation: **Significant** (high variation).



Analysis of Q1-Q3 2023 reveals significant decreases in liabilities on revenue (-72.52%) and current assets on revenue (-74.49%), both exhibiting high fluctuation.  Ratio of retained earnings to revenue also dropped significantly (-63.92%), while SG&A expense ratio showed a minor decrease (-9.36%) with low fluctuation.  Retained earnings on assets increased slightly (16.77%) with minimal variation, and earnings per share showed a substantial increase (204.27%), exhibiting high fluctuation.