Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 30.36 (%).Trend:Decrease 34.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.66 (%).Trend:Increase 27.34% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 21.67 (%).Trend:Decrease 43.95% than previous quarter

Overall: decreasing (-28.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 85.4 (%).Trend:Decrease 36.27% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 131.88 (%).Trend:Increase 54.43% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 77.57 (%).Trend:Decrease 41.18% than previous quarter

Overall: decreasing (-9.17%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 80.47 (%).Trend:Decrease 38.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 132.91 (%).Trend:Increase 65.17% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 80.04 (%).Trend:Decrease 39.78% than previous quarter

Overall: decreasing (-0.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.19 (%).Trend:Decrease 9.53% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.78 (%).Trend:Increase 16.82% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.67 (%).Trend:Decrease 8.98% than previous quarter

Overall: increasing (6.33%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 63.89 (%).Trend:Decrease 0.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 68.68 (%).Trend:Increase 7.5% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 69.41 (%).Trend:Increase 1.06% than previous quarter

Overall: increasing (8.64%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.95 (USD).Trend:Increase 152.14% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.88 (USD).Trend:Decrease 70.17% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.57 (USD).Trend:Increase 192.05% than previous quarter

Overall: decreasing (-12.88%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q3 2023, key metrics display significant fluctuations. Liabilities on revenue and current assets on revenue decreased overall, signifying potential working capital concerns. The ratio of retained earnings to revenue also fell, though with high variability.  While SG&A expenses rose slightly, retained earnings on assets increased. Earnings per share, however, experienced a notable decline, highlighting substantial volatility in profitability.