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 218.95 (%).Trend:Increase 147.07% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 108.7 (%).Trend:Decrease 50.35% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 70.72 (%).Trend:Decrease 34.94% than previous quarter

Overall: decreasing (-67.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 244.8 (%).Trend:Increase 189.29% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 130.04 (%).Trend:Decrease 46.88% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 81.37 (%).Trend:Decrease 37.43% than previous quarter

Overall: decreasing (-66.76%). 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 353.6 (%).Trend:Increase 204.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 182.25 (%).Trend:Decrease 48.46% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 125.67 (%).Trend:Decrease 31.05% than previous quarter

Overall: decreasing (-64.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 48.7 (%).Trend:Increase 5.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 48.97 (%).Trend:Increase 0.55% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 51.71 (%).Trend:Increase 5.6% than previous quarter

Overall: increasing (6.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.2 (USD).Trend:Decrease 68.83% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.55 (USD).Trend:Increase 112.5% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.04 (USD).Trend:Increase 58.43% than previous quarter

Overall: increasing (236.67%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2023 displays high variability. Liabilities and current assets on revenue show substantial decreases across the period. Cost efficiency, reflected in the ratio of retained earnings to revenue, exhibits a similar pattern of significant decline.  Investment efficiency, however, maintains a consistent upward trend in retained earnings as a percentage of assets. Earnings per share show considerable fluctuation, from low in Q1 to significantly higher in Q3.