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 56.39 (%).Trend:Increase 178.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 24.53 (%).Trend:Decrease 56.5% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 17.37 (%).Trend:Decrease 29.19% than previous quarter

Overall: decreasing (-69.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 233.77 (%).Trend:Increase 232.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 120.61 (%).Trend:Decrease 48.41% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 82.79 (%).Trend:Decrease 31.36% than previous quarter

Overall: decreasing (-64.58%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.5 (%).Trend:Decrease 5.81% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.06 (%).Trend:Decrease 2.51% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.01 (%).Trend:Decrease 0.29% than previous quarter

Overall: decreasing (-2.8%). 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
Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.77 (USD).Trend:Decrease 61.69% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.84 (USD).Trend:Increase 116.95% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.52 (USD).Trend:Increase 43.75% than previous quarter

Overall: increasing (211.86%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 show significant fluctuations in working capital. Liabilities on revenue declined substantially throughout the period, while current assets on revenue also saw decreases. Cost efficiency shows a steady decrease in the SG&A expense ratio. Investment efficiency exhibits substantial variations in earning per share.