Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 36.0 (%).Trend:Increase 22.91% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.44 (%).Trend:Decrease 1.56% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 25.19 (%).Trend:Decrease 28.92% than previous quarter

Overall: decreasing (-30.03%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 95.13 (%).Trend:Decrease 67.06% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 162.8 (%).Trend:Increase 71.13% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 108.55 (%).Trend:Decrease 33.32% than previous quarter

Overall: increasing (14.11%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 42.33 (%).Trend:Decrease 47.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 60.92 (%).Trend:Increase 43.92% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 41.63 (%).Trend:Decrease 31.66% than previous quarter

Overall: decreasing (-1.65%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.31 (%).Trend:Increase 30.64% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.3 (%).Trend:Decrease 0.06% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.91 (%).Trend:Decrease 8.03% than previous quarter

Overall: decreasing (-8.09%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 9.76 (%).Trend:Decrease 46.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 11.21 (%).Trend:Increase 14.86% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 11.49 (%).Trend:Increase 2.5% than previous quarter

Overall: increasing (17.73%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q3 2022 to Q3 2023, Liabilities on Revenue decreased (-30.03%), with neutral fluctuation. Current assets on Revenue increased (14.11%), showing significant fluctuation.  Ratio of Retained Earnings to Revenue decreased (-1.65%), exhibiting neutral fluctuation. SG&A Expense Ratio decreased (-8.09%), with little fluctuation. Retained Earning on Assets increased (17.73%), showing little fluctuation.  Data spans three quarters.