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 83.54 (%).Trend:Increase 145.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 44.2 (%).Trend:Decrease 47.09% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 30.99 (%).Trend:Decrease 29.89% than previous quarter

Overall: decreasing (-62.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 240.08 (%).Trend:Increase 182.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 124.19 (%).Trend:Decrease 48.27% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 88.32 (%).Trend:Decrease 28.88% than previous quarter

Overall: decreasing (-63.21%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.19 (%).Trend:Increase 9.28% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.82 (%).Trend:Decrease 2.44% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.04 (%).Trend:Increase 1.48% than previous quarter

Overall: decreasing (-0.99%). 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
Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.56 (USD).Trend:Decrease 70.45% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.35 (USD).Trend:Increase 114.74% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.41 (USD).Trend:Increase 31.64% than previous quarter

Overall: increasing (182.69%). Fluctuation: **Significant** (high variation).



The data for Q1-Q3 2023 shows significant decreases in both Liabilities on Revenue (-62.9%) and Current assets on Revenue (-63.21%), with high fluctuation.  Cost efficiency (SG&A) decreased slightly (-0.99%) with low fluctuation. Investment efficiency (EPS) increased dramatically (182.69%) with high fluctuation.  The analysis covers three quarters.