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 278.3 (%).Trend:Increase 645.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 207.55 (%).Trend:Decrease 25.42% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 134.86 (%).Trend:Decrease 35.02% than previous quarter

Overall: decreasing (-51.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 230.05 (%).Trend:Increase 236.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 71.63 (%).Trend:Decrease 68.86% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 61.12 (%).Trend:Decrease 14.67% than previous quarter

Overall: decreasing (-73.43%). 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 38.23 (%).Trend:Decrease 29507.69% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 29.16 (%).Trend:Decrease 23.72% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 23.38 (%).Trend:Decrease 19.82% than previous quarter

Overall: decreasing (-38.84%). Fluctuation: **Neutral** (moderate variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.39 (%).Trend:Decrease 4.24% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.83 (%).Trend:Increase 4.23% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.08 (%).Trend:Increase 2.31% than previous quarter

Overall: increasing (6.64%). 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 2.33 (%).Trend:Decrease 7866.67% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 3.18 (%).Trend:Increase 36.48% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 3.38 (%).Trend:Increase 6.29% than previous quarter

Overall: increasing (45.06%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.72 (USD).Trend:Increase 16.13% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.3 (USD).Trend:Increase 80.56% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.6 (USD).Trend:Increase 23.08% than previous quarter

Overall: increasing (122.22%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased overall by 51.54%, but with substantial quarter-to-quarter variation.  Current assets on revenue also decreased significantly (-73.43%), displaying high volatility.  Cost efficiency shows a moderate decrease in the ratio of retained earnings to revenue (-38.84%), with relatively stable SG&A expense ratios.  Investment efficiency shows an increasing trend (45.06%) in retained earnings on assets, although with some fluctuation. Earnings per share (EPS) increased substantially (122.22%) but with considerable quarter-to-quarter movement.