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 143.14 (%).Trend:Increase 90.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 91.19 (%).Trend:Decrease 36.29% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 96.67 (%).Trend:Increase 6.01% than previous quarter

Overall: decreasing (-32.46%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 71.4 (%).Trend:Increase 195.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 52.69 (%).Trend:Decrease 26.2% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 29.32 (%).Trend:Decrease 44.35% than previous quarter

Overall: decreasing (-58.94%). 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 224.18 (%).Trend:Decrease 1196.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 203.86 (%).Trend:Decrease 9.06% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 150.04 (%).Trend:Decrease 26.4% than previous quarter

Overall: decreasing (-33.07%). Fluctuation: **Neutral** (moderate 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 13.24 (%).Trend:Decrease 286.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 18.13 (%).Trend:Increase 36.93% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 18.11 (%).Trend:Decrease 0.11% than previous quarter

Overall: increasing (36.78%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 4.22 (USD).Trend:Decrease 162.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.13 (USD).Trend:Increase 68.96% than previous quarter
Year 2023 Quarter 3: Earning Per Share 7.34 (USD).Trend:Increase 2.95% than previous quarter

Overall: increasing (73.93%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 indicates a mixed financial performance. Liabilities on revenue decreased overall with moderate variation.  However, current assets on revenue exhibited a significant downward trend with high variation. Cost efficiency, as measured by retained earnings to revenue, decreased overall with moderate variation. Investment efficiency displayed an increasing trend with moderate fluctuation.  Earnings per share trended upward with significant variation.  The overall picture suggests a possible improvement in profitability, but current asset management and cost efficiency remain a concern.