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 124.11 (%).Trend:Increase 332.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 70.89 (%).Trend:Decrease 42.88% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 39.41 (%).Trend:Decrease 44.41% than previous quarter

Overall: decreasing (-68.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 161.18 (%).Trend:Increase 237.69% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 92.86 (%).Trend:Decrease 42.39% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 53.46 (%).Trend:Decrease 42.43% than previous quarter

Overall: decreasing (-66.83%). 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 56.38 (%).Trend:Increase 227.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 27.76 (%).Trend:Decrease 50.76% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 19.57 (%).Trend:Decrease 29.5% than previous quarter

Overall: decreasing (-65.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.34 (%).Trend:Increase 16.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.44 (%).Trend:Increase 0.75% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.52 (%).Trend:Increase 0.6% than previous quarter

Overall: increasing (1.35%). 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 26.41 (%).Trend:Decrease 3.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.41 (%).Trend:Decrease 11.36% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 26.74 (%).Trend:Increase 14.22% than previous quarter

Overall: increasing (1.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.48 (USD).Trend:Decrease 74.48% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.91 (USD).Trend:Increase 164.19% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.76 (USD).Trend:Increase 47.31% than previous quarter

Overall: increasing (289.19%). Fluctuation: **Significant** (high variation).



During Q1 2023 to Q3 2023, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue all decreased significantly. However, SG&A Expense Ratio increased slightly. Retained Earning on Assets showed a small increase, while Earning Per Share exhibited a substantial increase with high variation.