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 72.57 (%).Trend:Increase 192.15% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.76 (%).Trend:Decrease 57.61% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 20.06 (%).Trend:Decrease 34.79% than previous quarter

Overall: decreasing (-72.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 187.26 (%).Trend:Increase 221.26% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 96.32 (%).Trend:Decrease 48.56% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 62.75 (%).Trend:Decrease 34.85% than previous quarter

Overall: decreasing (-66.49%). 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 168.53 (%).Trend:Increase 223.04% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 84.47 (%).Trend:Decrease 49.88% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 58.7 (%).Trend:Decrease 30.51% than previous quarter

Overall: decreasing (-65.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.29 (%).Trend:Increase 0.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.94 (%).Trend:Increase 2.15% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.79 (%).Trend:Decrease 3.72% than previous quarter

Overall: decreasing (-1.65%). 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 29.78 (%).Trend:Increase 8.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 28.39 (%).Trend:Decrease 4.67% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 30.28 (%).Trend:Increase 6.66% than previous quarter

Overall: increasing (1.68%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.36 (USD).Trend:Decrease 50.68% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 97.22% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.16 (USD).Trend:Increase 63.38% than previous quarter

Overall: increasing (222.22%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 shows Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue decreased significantly with high variability.  SG&A expenses decreased slightly, while Retained Earning on Assets increased slightly with low variability.  Earning Per Share increased substantially, showing a positive trend.