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 205.3 (%).Trend:Increase 226.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 94.46 (%).Trend:Decrease 53.99% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 62.75 (%).Trend:Decrease 33.57% than previous quarter

Overall: decreasing (-69.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 178.23 (%).Trend:Increase 117.57% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 82.07 (%).Trend:Decrease 53.95% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 58.52 (%).Trend:Decrease 28.7% than previous quarter

Overall: decreasing (-67.17%). 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 65.94 (%).Trend:Increase 239.02% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 30.37 (%).Trend:Decrease 53.94% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 22.25 (%).Trend:Decrease 26.74% than previous quarter

Overall: decreasing (-66.26%). 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 6.59 (%).Trend:Increase 2.49% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.49 (%).Trend:Decrease 1.52% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 7.21 (%).Trend:Increase 11.09% than previous quarter

Overall: increasing (9.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 66.46% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.83 (USD).Trend:Increase 50.91% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.27 (USD).Trend:Increase 53.01% than previous quarter

Overall: increasing (130.91%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2023 to Q3 2023 reveals considerable volatility. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue are all decreasing from Q1 to Q3 with significant variations.  In contrast, retained earnings on assets are consistently increasing. Earnings per share exhibit a positive trend despite significant quarter-to-quarter fluctuations. These findings point to a complex and dynamic financial situation.