Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 21.96 (%).Trend:Decrease 50.06% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 43.97 (%).Trend:Increase 211.18% than previous quarter

Overall: increasing (55.41%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 83.86 (%).Trend:Decrease 48.98% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 164.37 (%).Trend:Increase 275.36% than previous quarter

Overall: increasing (91.5%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 148.61 (%).Trend:Decrease 49.76% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 295.78 (%).Trend:Increase 310.41% than previous quarter

Overall: increasing (106.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.62 (%).Trend:Increase 3.12% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 4.48 (%).Trend:Decrease 6.67% than previous quarter

Overall: decreasing (-3.75%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 81.17 (%).Trend:Increase 1.6% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 79.89 (%).Trend:Increase 8.43% than previous quarter

Overall: increasing (10.17%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 10.28 (USD).Trend:Increase 129.98% than previous quarter
Year 2023 Quarter 1: Earning Per Share 4.47 (USD).Trend:Decrease 81.3% than previous quarter

Overall: decreasing (-56.99%). Fluctuation: **Significant** (high variation).



The financial data shows significant fluctuations across various metrics.  Working capital efficiency reveals substantial increases in both liabilities and current assets relative to revenue, suggesting potential issues with managing short-term obligations.  Cost efficiency suggests a slight decrease in selling, general, and administrative (SG&A) expense ratios, but the retained earnings to revenue ratio displays substantial growth, indicating potential changes in profitability.  Investment efficiency shows a moderate increase in retained earnings on assets, with minimal variability.  Earnings per share decreased considerably, which might indicate a need for review of business performance in this area.