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 72.58 (%).Trend:Increase 275.48% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 51.89 (%).Trend:Decrease 28.51% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 25.0 (%).Trend:Decrease 51.82% than previous quarter

Overall: decreasing (-65.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 142.86 (%).Trend:Increase 228.34% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 105.35 (%).Trend:Decrease 26.26% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 79.51 (%).Trend:Decrease 24.53% than previous quarter

Overall: decreasing (-44.34%). 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 -65.49 (%).Trend:Increase 144.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -25.23 (%).Trend:Decrease 61.48% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -12.97 (%).Trend:Decrease 48.59% than previous quarter

Overall: increasing (-80.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.35 (%).Trend:Decrease 16.87% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.56 (%).Trend:Increase 6.27% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.59 (%).Trend:Increase 0.84% than previous quarter

Overall: increasing (7.16%). 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 -34.8 (%).Trend:Decrease 21.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -19.72 (%).Trend:Decrease 43.33% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -13.67 (%).Trend:Decrease 30.68% than previous quarter

Overall: increasing (-60.72%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.54 (USD).Trend:Decrease 66.59% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.4 (USD).Trend:Increase 120.78% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.03 (USD).Trend:Increase 47.94% than previous quarter

Overall: increasing (226.62%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue decreased significantly (-65.56%), fluctuating considerably.  Current assets on revenue also decreased significantly (-44.34%), showing high variation.  The ratio of retained earnings to revenue increased (-80.2%), with significant fluctuation.  Conversely, the SG&A expense ratio increased slightly (7.16%), exhibiting little variation.  Retained earnings on assets increased (-60.72%) with significant fluctuation, while earnings per share increased substantially (226.62%), showing significant variation.