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 73.44 (%).Trend:Increase 18.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.18 (%).Trend:Decrease 52.1% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 25.13 (%).Trend:Decrease 28.57% than previous quarter

Overall: decreasing (-65.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 160.87 (%).Trend:Increase 74.65% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 71.87 (%).Trend:Decrease 55.32% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 44.61 (%).Trend:Decrease 37.93% than previous quarter

Overall: decreasing (-72.27%). 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 123.9 (%).Trend:Increase 142.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 56.08 (%).Trend:Decrease 54.74% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 33.62 (%).Trend:Decrease 40.05% than previous quarter

Overall: decreasing (-72.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.32 (%).Trend:Decrease 7.36% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 29.17 (%).Trend:Decrease 0.51% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.45 (%).Trend:Increase 0.96% than previous quarter

Overall: increasing (0.44%). 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 11.02 (%).Trend:Increase 7.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 10.21 (%).Trend:Decrease 7.35% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 9.31 (%).Trend:Decrease 8.81% than previous quarter

Overall: decreasing (-15.52%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



Over Q1 2023-Q3 2023,  significant downward trends were observed across several key metrics: liabilities on revenue (-65.78%), current assets on revenue (-72.27%), and ratio of retained earnings to revenue (-72.87%). In contrast, SG&A expense ratio showed a slight upward trend (0.44%), with low fluctuation.  Retained earnings on assets also decreased (-15.52%), exhibiting low variation.  Earnings per share saw a substantial 100% increase, although this was preceded by a period of stagnation.