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 67.39 (%).Trend:Increase 196.48% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.98 (%).Trend:Decrease 51.06% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 23.19 (%).Trend:Decrease 29.68% than previous quarter

Overall: decreasing (-65.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 107.63 (%).Trend:Increase 179.92% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 59.76 (%).Trend:Decrease 44.48% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 33.48 (%).Trend:Decrease 43.98% than previous quarter

Overall: decreasing (-68.89%). 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 93.13 (%).Trend:Increase 187.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 48.56 (%).Trend:Decrease 47.86% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 31.98 (%).Trend:Decrease 34.14% than previous quarter

Overall: decreasing (-65.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 35.14 (%).Trend:Increase 5.4% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 35.6 (%).Trend:Increase 1.31% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 34.4 (%).Trend:Decrease 3.37% than previous quarter

Overall: decreasing (-2.11%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.04 (USD).Trend:Decrease 62.45% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.32 (USD).Trend:Increase 123.08% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.55 (USD).Trend:Increase 9.91% than previous quarter

Overall: increasing (145.19%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in liabilities and current assets on revenue across Q1 2023 to Q3 2023.  Liabilities on revenue decreased significantly from Q1 to Q3, while current assets on revenue also decreased during the same period.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also experienced substantial fluctuations with a consistent downward trend.  Investment efficiency, as measured by retained earnings on assets, displayed a slight decrease overall with little fluctuation. Earnings per share saw substantial variation, increasing from Q2 to Q3 2023.