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 87.47 (%).Trend:Increase 168.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 43.25 (%).Trend:Decrease 50.55% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 29.57 (%).Trend:Decrease 31.63% than previous quarter

Overall: decreasing (-66.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 114.85 (%).Trend:Increase 169.79% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 56.7 (%).Trend:Decrease 50.63% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 39.44 (%).Trend:Decrease 30.44% than previous quarter

Overall: decreasing (-65.66%). 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 165.46 (%).Trend:Increase 205.05% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 78.62 (%).Trend:Decrease 52.48% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 52.62 (%).Trend:Decrease 33.07% than previous quarter

Overall: decreasing (-68.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.34 (%).Trend:Increase 9.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.31 (%).Trend:Decrease 3.91% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.38 (%).Trend:Increase 0.28% than previous quarter

Overall: decreasing (-3.64%). 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 47.79 (%).Trend:Increase 6.56% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 48.1 (%).Trend:Increase 0.65% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 48.24 (%).Trend:Increase 0.29% than previous quarter

Overall: increasing (0.94%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.33 (USD).Trend:Decrease 88.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.97 (USD).Trend:Increase 193.94% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 3.09% than previous quarter

Overall: increasing (203.03%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 data shows significant volatility. Liabilities and current assets on revenue decreased overall, with substantial quarterly changes. The ratio of retained earnings to revenue also decreased significantly. SG&A expenses saw a small decrease with low variation, while retained earnings on assets showed a slight increase. Earnings per share, however, increased substantially. All data errors and outliers were removed from this analysis.