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 40.96 (%).Trend:Increase 158.59% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19.72 (%).Trend:Decrease 51.86% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 14.05 (%).Trend:Decrease 28.75% than previous quarter

Overall: decreasing (-65.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 77.74 (%).Trend:Increase 201.2% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 42.72 (%).Trend:Decrease 45.05% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 30.31 (%).Trend:Decrease 29.05% than previous quarter

Overall: decreasing (-61.01%). 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 209.42 (%).Trend:Increase 261.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 108.81 (%).Trend:Decrease 48.04% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 73.83 (%).Trend:Decrease 32.15% than previous quarter

Overall: decreasing (-64.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 61.68 (%).Trend:Increase 6.79% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 63.1 (%).Trend:Increase 2.3% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 63.28 (%).Trend:Increase 0.29% than previous quarter

Overall: increasing (2.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 2.86 (USD).Trend:Decrease 73.54% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.29 (USD).Trend:Increase 119.93% than previous quarter
Year 2023 Quarter 3: Earning Per Share 9.98 (USD).Trend:Increase 58.66% than previous quarter

Overall: increasing (248.95%). Fluctuation: **Significant** (high variation).



Comparing Q1-Q3 2023 financial data to the Q3 2021 - Q2 2022 period, the current year shows significantly worse performance across working capital and cost efficiency metrics. Liabilities and current assets on revenue are both decreasing, while the ratio of retained earnings to revenue also saw a substantial decrease.  This contrasts with a more stable increase in retained earnings on assets, and a notable increase in earnings per share, though with high variation. Overall, 2023 results reveal challenges in working capital and cost efficiency, contrasting with relative stability in investment efficiency and growth in earnings per share.