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 128.67 (%).Trend:Increase 221.67% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57.21 (%).Trend:Decrease 55.54% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 39.29 (%).Trend:Decrease 31.32% than previous quarter

Overall: decreasing (-69.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 145.81 (%).Trend:Increase 144.4% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 55.17 (%).Trend:Decrease 62.16% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 34.65 (%).Trend:Decrease 37.19% than previous quarter

Overall: decreasing (-76.24%). 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 812.74 (%).Trend:Increase 173.55% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 408.6 (%).Trend:Decrease 49.73% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 272.73 (%).Trend:Decrease 33.25% than previous quarter

Overall: decreasing (-66.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.12 (%).Trend:Increase 5.94% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.57 (%).Trend:Decrease 1.48% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35.7 (%).Trend:Decrease 2.38% than previous quarter

Overall: decreasing (-3.83%). 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 57.88 (%).Trend:Decrease 8.95% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 56.88 (%).Trend:Decrease 1.73% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 55.35 (%).Trend:Decrease 2.69% than previous quarter

Overall: decreasing (-4.37%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.04 (USD).Trend:Decrease 130.77% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.08 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.11 (USD).Trend:Increase 37.5% than previous quarter

Overall: increasing (175.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 reveals significant fluctuations. Liabilities and current assets on revenue are decreasing, though with high variability, potentially showing short-term financial management challenges. The ratio of retained earnings to revenue also decreased significantly. Selling, general, and administrative (SG&A) expenses show little change, which may suggest relative stability. Investment efficiency shows consistent slight decreases in retained earnings on assets. Earnings per share increased, but with considerable variation, indicating some potential improvements in profitability.