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 61.16 (%).Trend:Increase 209.2% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.61 (%).Trend:Decrease 53.22% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 18.3 (%).Trend:Decrease 36.04% than previous quarter

Overall: decreasing (-70.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 79.32 (%).Trend:Increase 189.49% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.6 (%).Trend:Increase 1.61% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 50.78 (%).Trend:Decrease 37.0% than previous quarter

Overall: decreasing (-35.98%). Fluctuation: **Neutral** (moderate 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 158.08 (%).Trend:Increase 176.32% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 79.22 (%).Trend:Decrease 49.89% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 53.01 (%).Trend:Decrease 33.09% than previous quarter

Overall: decreasing (-66.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.33 (%).Trend:Increase 12.41% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.67 (%).Trend:Decrease 7.07% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.46 (%).Trend:Decrease 2.42% than previous quarter

Overall: decreasing (-9.32%). 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 27.04 (%).Trend:Decrease 8.25% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.78 (%).Trend:Decrease 12.06% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 23.62 (%).Trend:Decrease 0.67% than previous quarter

Overall: decreasing (-12.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.58 (USD).Trend:Decrease 74.45% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.22 (USD).Trend:Increase 110.34% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.72 (USD).Trend:Increase 40.98% than previous quarter

Overall: increasing (196.55%). Fluctuation: **Significant** (high variation).



Analyzing Q1-Q3 2023 data reveals substantial variability.  Liabilities on Revenue and the Ratio of Retained Earnings to Revenue showed significant decreases.  Current assets on revenue experienced a moderate decline. The SG&A expense ratio and Retained Earnings on Assets decreased slightly. Earnings Per Share, however, demonstrated a considerable upward trend.