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 90.96 (%).Trend:Increase 158.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 41.35 (%).Trend:Decrease 54.54% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 34.4 (%).Trend:Decrease 16.81% than previous quarter

Overall: decreasing (-62.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 166.92 (%).Trend:Increase 210.49% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 89.4 (%).Trend:Decrease 46.44% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 64.09 (%).Trend:Decrease 28.31% than previous quarter

Overall: decreasing (-61.6%). 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 570.13 (%).Trend:Increase 199.94% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 288.98 (%).Trend:Decrease 49.31% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 198.42 (%).Trend:Decrease 31.34% than previous quarter

Overall: decreasing (-65.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.58 (%).Trend:Decrease 0.38% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.58 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.42 (%).Trend:Decrease 1.51% than previous quarter

Overall: decreasing (-1.51%). 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 72.18 (%).Trend:Increase 1.04% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 72.99 (%).Trend:Increase 1.12% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 73.74 (%).Trend:Increase 1.03% than previous quarter

Overall: increasing (2.16%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 66.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (300.0%). Fluctuation: **Significant** (high variation).



2023 financial performance data reveals several key issues. Working capital efficiency, measured by liabilities and current assets on revenue, experienced substantial declines, highlighting liquidity concerns.  Cost efficiency, particularly the ratio of retained earnings to revenue, showed a significant overall decrease.  In contrast, investment efficiency remained stable with a minor increase. Earnings per share, while increasing overall by 300%, demonstrated significant volatility.