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 68.74 (%).Trend:Increase 179.77% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.48 (%).Trend:Decrease 51.29% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 23.48 (%).Trend:Decrease 29.87% than previous quarter

Overall: decreasing (-65.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 135.08 (%).Trend:Increase 201.92% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 63.0 (%).Trend:Decrease 53.36% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 36.92 (%).Trend:Decrease 41.4% than previous quarter

Overall: decreasing (-72.67%). 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 246.14 (%).Trend:Increase 220.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 125.83 (%).Trend:Decrease 48.88% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 85.97 (%).Trend:Decrease 31.68% than previous quarter

Overall: decreasing (-65.07%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.16 (%).Trend:Increase 1.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.15 (%).Trend:Decrease 0.05% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.27 (%).Trend:Increase 5.3% than previous quarter

Overall: increasing (5.25%). 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 24.82 (%).Trend:Increase 13.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.52 (%).Trend:Increase 2.82% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 25.9 (%).Trend:Increase 1.49% than previous quarter

Overall: increasing (4.35%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 84.21% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter
Year 2023 Quarter 3: Earning Per Share 6.0 (USD).Trend:Increase 20.0% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased from 68.74% in Q1 2023 to 23.48% in Q3 2023, a significant decrease of 65.84%. Current assets on revenue also decreased from 135.08% in Q1 to 36.92% in Q3, a decrease of 72.67%, indicating potential issues.  Cost efficiency shows a less dramatic trend. The ratio of retained earnings to revenue decreased from Q1 to Q3, while SG&A expense ratio slightly increased overall. Investment efficiency shows little fluctuation with retained earnings on assets increasing slightly overall. Earnings per share experienced significant fluctuation, increasing from Q1 to Q3.  These findings suggest significant variability in the company's performance across the quarters.