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 34.05 (%).Trend:Increase 208.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 15.61 (%).Trend:Decrease 54.16% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 10.74 (%).Trend:Decrease 31.2% than previous quarter

Overall: decreasing (-68.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 57.89 (%).Trend:Increase 214.96% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 24.37 (%).Trend:Decrease 57.9% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 16.15 (%).Trend:Decrease 33.73% than previous quarter

Overall: decreasing (-72.1%). 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 17.15 (%).Trend:Increase 212.96% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 8.54 (%).Trend:Decrease 50.2% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 5.77 (%).Trend:Decrease 32.44% than previous quarter

Overall: decreasing (-66.36%). 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 15.76 (%).Trend:Increase 4.58% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 17.17 (%).Trend:Increase 8.95% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 17.25 (%).Trend:Increase 0.47% than previous quarter

Overall: increasing (9.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.12 (USD).Trend:Decrease 69.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.43 (USD).Trend:Increase 27.68% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.55 (USD).Trend:Increase 8.39% than previous quarter

Overall: increasing (38.39%). Fluctuation: **Neutral** (moderate variation).



Financial statements for Q1 to Q3 2023 show considerable volatility. Liabilities on revenue, current assets on revenue, and the retained earnings to revenue ratio all exhibit significant decreases, showcasing high fluctuation. In contrast, retained earnings on assets display a steady increase. Earnings per share decreased substantially initially, but subsequently increased, illustrating considerable variation.