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 117.13 (%).Trend:Increase 238.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56.79 (%).Trend:Decrease 51.52% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 34.86 (%).Trend:Decrease 38.62% than previous quarter

Overall: decreasing (-70.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 259.06 (%).Trend:Increase 247.5% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 117.96 (%).Trend:Decrease 54.47% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 76.49 (%).Trend:Decrease 35.16% than previous quarter

Overall: decreasing (-70.47%). 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 1263.3 (%).Trend:Increase 222.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 617.44 (%).Trend:Decrease 51.12% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 418.1 (%).Trend:Decrease 32.28% than previous quarter

Overall: decreasing (-66.9%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.58 (%).Trend:Increase 16.12% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.88 (%).Trend:Decrease 2.63% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.0 (%).Trend:Increase 0.46% than previous quarter

Overall: decreasing (-2.18%). 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 261.57 (%).Trend:Decrease 3.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 193.48 (%).Trend:Decrease 26.03% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 198.67 (%).Trend:Increase 2.68% than previous quarter

Overall: decreasing (-24.05%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 2.39 (USD).Trend:Decrease 70.05% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.97 (USD).Trend:Increase 107.95% than previous quarter
Year 2023 Quarter 3: Earning Per Share 7.21 (USD).Trend:Increase 45.07% than previous quarter

Overall: increasing (201.67%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 reveal significant fluctuations across various metrics.  Working capital efficiency shows substantial decreases in both liabilities and current assets on revenue. Cost efficiency shows a substantial decrease in the ratio of retained earnings to revenue, while the SG&A expense ratio trends downward but with minimal variation. Investment efficiency also exhibits a decrease in retained earnings on assets. Earnings per share demonstrate an overall positive trend, but with considerable fluctuations from quarter to quarter.