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 64.96 (%).Trend:Increase 164.07% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.31 (%).Trend:Decrease 53.34% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 20.65 (%).Trend:Decrease 31.87% than previous quarter

Overall: decreasing (-68.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 184.73 (%).Trend:Increase 191.1% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 92.37 (%).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 58.4 (%).Trend:Decrease 36.78% than previous quarter

Overall: decreasing (-68.39%). 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 67.93 (%).Trend:Increase 278.44% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 37.84 (%).Trend:Decrease 44.3% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 28.5 (%).Trend:Decrease 24.68% than previous quarter

Overall: decreasing (-58.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.68 (%).Trend:Decrease 0.16% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.53 (%).Trend:Decrease 0.8% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.32 (%).Trend:Decrease 1.13% than previous quarter

Overall: decreasing (-1.93%). 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 12.14 (%).Trend:Increase 27.12% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 13.77 (%).Trend:Increase 13.43% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 15.99 (%).Trend:Increase 16.12% than previous quarter

Overall: increasing (31.71%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.51 (USD).Trend:Decrease 69.09% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.09 (USD).Trend:Increase 113.73% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.68 (USD).Trend:Increase 54.13% than previous quarter

Overall: increasing (229.41%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue all decreased significantly with high fluctuation.  The SG&A Expense Ratio decreased slightly with low variation.  Retained Earning on Assets steadily increased, showing moderate variation, while Earnings Per Share increased significantly with high fluctuation.