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 84.68 (%).Trend:Increase 207.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 46.1 (%).Trend:Decrease 45.56% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 29.7 (%).Trend:Decrease 35.57% than previous quarter

Overall: decreasing (-64.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 321.24 (%).Trend:Increase 215.41% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 158.89 (%).Trend:Decrease 50.54% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 101.12 (%).Trend:Decrease 36.36% than previous quarter

Overall: decreasing (-68.52%). 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 259.55 (%).Trend:Increase 252.17% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 127.17 (%).Trend:Decrease 51.0% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 82.81 (%).Trend:Decrease 34.88% than previous quarter

Overall: decreasing (-68.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 43.68 (%).Trend:Increase 5.03% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 42.65 (%).Trend:Decrease 2.36% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.32 (%).Trend:Decrease 3.12% than previous quarter

Overall: decreasing (-5.4%). 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 57.32 (%).Trend:Increase 9.49% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 57.47 (%).Trend:Increase 0.26% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 59.53 (%).Trend:Increase 3.58% than previous quarter

Overall: increasing (3.86%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.81 (USD).Trend:Decrease 68.73% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.87 (USD).Trend:Increase 130.86% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 60.43% than previous quarter

Overall: increasing (270.37%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations, with liabilities on revenue decreasing by 64.93% overall but exhibiting high variability.  Current assets on revenue also decreased by 68.52% with significant fluctuations. Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue by 68.09% with high variation. SG&A expense ratio displays a small decrease of 5.4% with little variation. Investment efficiency shows a small increase of 3.86% in retained earnings on assets with low variation. Earnings per share show a significant increase (270.37%) with significant fluctuations.