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 4288.27 (%).Trend:Increase 87.16% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1876.12 (%).Trend:Decrease 56.25% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1178.42 (%).Trend:Decrease 37.19% than previous quarter

Overall: decreasing (-72.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 4625.24 (%).Trend:Increase 93.28% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2063.69 (%).Trend:Decrease 55.38% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1180.01 (%).Trend:Decrease 42.82% than previous quarter

Overall: decreasing (-74.49%). 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 621.44 (%).Trend:Increase 206.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 331.22 (%).Trend:Decrease 46.7% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 224.2 (%).Trend:Decrease 32.31% than previous quarter

Overall: decreasing (-63.92%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 2.99 (%).Trend:Increase 30.57% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.85 (%).Trend:Decrease 4.68% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.71 (%).Trend:Decrease 4.91% than previous quarter

Overall: decreasing (-9.36%). 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 10.14 (%).Trend:Increase 45.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 11.69 (%).Trend:Increase 15.29% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 11.84 (%).Trend:Increase 1.28% than previous quarter

Overall: increasing (16.77%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.17 (USD).Trend:Decrease 36.07% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.6 (USD).Trend:Increase 122.22% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.56 (USD).Trend:Increase 36.92% than previous quarter

Overall: increasing (204.27%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue and current assets on revenue decreased significantly, showing high fluctuation.  The ratio of retained earnings to revenue also decreased significantly. Conversely, retained earnings on assets increased slightly with low variation, while earnings per share increased significantly, exhibiting high fluctuation.  SG&A expense ratio decreased slightly with low variation.