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 189.13 (%).Trend:Increase 224.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 89.14 (%).Trend:Decrease 52.87% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 60.39 (%).Trend:Decrease 32.25% than previous quarter

Overall: decreasing (-68.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 194.83 (%).Trend:Increase 214.29% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 96.35 (%).Trend:Decrease 50.55% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 67.76 (%).Trend:Decrease 29.67% than previous quarter

Overall: decreasing (-65.22%). 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 437.15 (%).Trend:Increase 205.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 207.32 (%).Trend:Decrease 52.57% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 137.83 (%).Trend:Decrease 33.52% than previous quarter

Overall: decreasing (-68.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.7 (%).Trend:Increase 1.33% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.81 (%).Trend:Decrease 3.76% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.66 (%).Trend:Decrease 0.66% than previous quarter

Overall: decreasing (-4.39%). 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 77.67 (%).Trend:Increase 3.91% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 76.94 (%).Trend:Decrease 0.94% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 76.23 (%).Trend:Decrease 0.92% than previous quarter

Overall: decreasing (-1.85%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.33 (USD).Trend:Decrease 34.71% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.94 (USD).Trend:Increase 78.38% than previous quarter
Year 2023 Quarter 3: Earning Per Share 9.41 (USD).Trend:Increase 58.42% than previous quarter

Overall: increasing (182.58%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 indicate substantial decreases in working capital efficiency, with liabilities and current assets on revenue showing considerable declines. Retained earnings to revenue ratio shows a significant decrease. SG&A expense ratio shows a slight overall decrease, with little fluctuation. Investment efficiency reveals a slight decrease in retained earnings on assets, little fluctuation.  Earnings per share demonstrate significant increases.