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 929.08 (%).Trend:Increase 82.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 543.93 (%).Trend:Decrease 41.45% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 380.78 (%).Trend:Decrease 29.99% than previous quarter

Overall: decreasing (-59.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 900.67 (%).Trend:Increase 74.35% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 536.14 (%).Trend:Decrease 40.47% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 380.65 (%).Trend:Decrease 29.0% than previous quarter

Overall: decreasing (-57.74%). 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 499.07 (%).Trend:Increase 201.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 247.87 (%).Trend:Decrease 50.33% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 161.5 (%).Trend:Decrease 34.84% than previous quarter

Overall: decreasing (-67.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.98 (%).Trend:Increase 1.23% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.24 (%).Trend:Increase 1.37% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.17 (%).Trend:Decrease 0.36% than previous quarter

Overall: increasing (1.0%). 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 45.38 (%).Trend:Increase 59.51% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 39.18 (%).Trend:Decrease 13.66% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 36.5 (%).Trend:Decrease 6.84% than previous quarter

Overall: decreasing (-19.57%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.88 (USD).Trend:Decrease 66.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.84 (USD).Trend:Increase 104.26% than previous quarter
Year 2023 Quarter 3: Earning Per Share 6.36 (USD).Trend:Increase 65.63% than previous quarter

Overall: increasing (238.3%). Fluctuation: **Significant** (high variation).



This financial overview from Q1-Q3 2023 reveals mixed signals. Working capital metrics (Liabilities & Current Assets on Revenue) are declining significantly with high volatility, potentially indicating liquidity concerns. Cost efficiency shows a decreasing trend in retained earnings relative to revenue, also volatile. However, SG&A expenses remain relatively stable. Investment efficiency demonstrates a decreasing trend in retained earnings on assets, with moderate fluctuation. Notably, Earnings Per Share experienced substantial growth, but with significant volatility. Overall, the company faces challenges in maintaining consistent profitability and managing working capital effectively, despite EPS gains.