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 251.52 (%).Trend:Increase 485.07% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 128.33 (%).Trend:Decrease 48.98% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 64.87 (%).Trend:Decrease 49.45% than previous quarter

Overall: decreasing (-74.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 508.08 (%).Trend:Increase 213.15% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 310.2 (%).Trend:Decrease 38.95% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 181.56 (%).Trend:Decrease 41.47% than previous quarter

Overall: decreasing (-64.27%). 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 71.27 (%).Trend:Increase 284.62% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 39.96 (%).Trend:Decrease 43.93% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 29.57 (%).Trend:Decrease 26.0% than previous quarter

Overall: decreasing (-58.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.73 (%).Trend:Increase 18.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.7 (%).Trend:Decrease 7.63% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.87 (%).Trend:Decrease 7.71% than previous quarter

Overall: decreasing (-14.75%). 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 9.58 (%).Trend:Increase 20.96% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 9.45 (%).Trend:Decrease 1.36% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 11.6 (%).Trend:Increase 22.75% than previous quarter

Overall: increasing (21.09%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 79.69% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.43 (USD).Trend:Increase 230.77% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.74 (USD).Trend:Increase 72.09% than previous quarter

Overall: increasing (469.23%). Fluctuation: **Significant** (high variation).



The data for Q1 2023 to Q3 2023 shows significant decreases in liabilities on revenue (-74.21%), current assets on revenue (-64.27%), and ratio of retained earnings to revenue (-58.51%), all exhibiting substantial volatility.  Conversely, the SG&A expense ratio decreased moderately (-14.75%) with low variation, while retained earnings on assets increased 21.09% with moderate fluctuation.  Earning per share experienced a dramatic increase (469.23%) with significant variation.