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 124.42 (%).Trend:Increase 205.03% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 63.45 (%).Trend:Decrease 49.0% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 41.93 (%).Trend:Decrease 33.92% than previous quarter

Overall: decreasing (-66.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 491.13 (%).Trend:Increase 217.21% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 241.85 (%).Trend:Decrease 50.76% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 164.14 (%).Trend:Decrease 32.13% than previous quarter

Overall: decreasing (-66.58%). 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 -51.38 (%).Trend:Increase 172.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -12.02 (%).Trend:Decrease 76.61% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1.52 (%).Trend:Decrease 87.35% than previous quarter

Overall: increasing (-97.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.03 (%).Trend:Increase 32.08% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.0 (%).Trend:Decrease 12.89% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.34 (%).Trend:Decrease 4.88% than previous quarter

Overall: decreasing (-17.14%). 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 -7.17 (%).Trend:Decrease 15.15% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -3.41 (%).Trend:Decrease 52.44% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -0.64 (%).Trend:Decrease 81.23% than previous quarter

Overall: increasing (-91.07%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.1 (USD).Trend:Decrease 92.91% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.01 (USD).Trend:Increase 910.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.77 (USD).Trend:Increase 75.25% than previous quarter

Overall: increasing (1670.0%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 data reveals a significant decline in both Liabilities and Current Assets on Revenue, pointing to decreased working capital efficiency. Cost efficiency is mixed, showing improvement in Retained Earnings to Revenue and little change in SG&A Expense Ratio.  Investment efficiency demonstrates a notable improvement in Retained Earnings on Assets, coupled with a large surge in Earnings Per Share.