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 102.93 (%).Trend:Increase 175.8% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 51.48 (%).Trend:Decrease 49.99% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 34.97 (%).Trend:Decrease 32.07% than previous quarter

Overall: decreasing (-66.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 140.29 (%).Trend:Increase 204.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 71.89 (%).Trend:Decrease 48.76% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 51.17 (%).Trend:Decrease 28.82% than previous quarter

Overall: decreasing (-63.53%). 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 886.23 (%).Trend:Increase 217.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 435.49 (%).Trend:Decrease 50.86% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 292.45 (%).Trend:Decrease 32.85% than previous quarter

Overall: decreasing (-67.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.97 (%).Trend:Decrease 3.58% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.64 (%).Trend:Decrease 1.22% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.8 (%).Trend:Increase 0.6% than previous quarter

Overall: decreasing (-0.63%). 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 209.53 (%).Trend:Increase 6.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 210.18 (%).Trend:Increase 0.31% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 207.42 (%).Trend:Decrease 1.31% than previous quarter

Overall: decreasing (-1.01%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.9 (USD).Trend:Decrease 63.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.94 (USD).Trend:Increase 103.59% than previous quarter
Year 2023 Quarter 3: Earning Per Share 13.1 (USD).Trend:Increase 64.99% than previous quarter

Overall: increasing (235.9%). Fluctuation: **Significant** (high variation).



The financial statements show significant fluctuation in working capital efficiency.  Liabilities and current assets on revenue both decreased, then increased, with substantial changes each quarter. Cost efficiency demonstrates significant fluctuation in the ratio of retained earnings to revenue, while the SG&A expense ratio shows little movement.  Investment efficiency (retained earnings on assets) shows little fluctuation. Earning per share increased substantially overall, but with large quarter-to-quarter changes.