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 55.55 (%).Trend:Increase 263.07% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27.73 (%).Trend:Decrease 50.08% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 17.46 (%).Trend:Decrease 37.04% than previous quarter

Overall: decreasing (-68.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 158.15 (%).Trend:Increase 194.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 82.97 (%).Trend:Decrease 47.54% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 57.03 (%).Trend:Decrease 31.26% than previous quarter

Overall: decreasing (-63.94%). 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 179.07 (%).Trend:Increase 218.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96.76 (%).Trend:Decrease 45.97% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 67.32 (%).Trend:Decrease 30.43% than previous quarter

Overall: decreasing (-62.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.11 (%).Trend:Decrease 1.83% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.42 (%).Trend:Increase 3.4% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.49 (%).Trend:Increase 0.74% than previous quarter

Overall: increasing (4.17%). 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 46.13 (%).Trend:Increase 5.66% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 46.83 (%).Trend:Increase 1.52% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 47.9 (%).Trend:Increase 2.28% than previous quarter

Overall: increasing (3.84%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.24 (USD).Trend:Decrease 55.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.41 (USD).Trend:Increase 94.35% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.7 (USD).Trend:Increase 53.53% than previous quarter

Overall: increasing (198.39%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 financial data indicate a mixed financial picture.  Working capital efficiency, liabilities on revenue, and current assets on revenue all decreased significantly. Cost efficiency metrics, such as the ratio of retained earnings to revenue, experienced a significant decrease.  In contrast, selling, general, and administrative (SG&A) expense ratio showed a slight increase, while investment efficiency showed a small upward trend. Earnings per share showed substantial overall growth with significant fluctuations.