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 127.58 (%).Trend:Increase 184.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 60.36 (%).Trend:Decrease 52.69% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 37.98 (%).Trend:Decrease 37.08% than previous quarter

Overall: decreasing (-70.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 240.96 (%).Trend:Increase 171.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 118.57 (%).Trend:Decrease 50.79% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 80.16 (%).Trend:Decrease 32.39% than previous quarter

Overall: decreasing (-66.73%). 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 532.04 (%).Trend:Increase 179.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 267.59 (%).Trend:Decrease 49.7% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 183.62 (%).Trend:Decrease 31.38% than previous quarter

Overall: decreasing (-65.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.1 (%).Trend:Decrease 1.71% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.96 (%).Trend:Decrease 0.36% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.81 (%).Trend:Decrease 0.39% than previous quarter

Overall: decreasing (-0.74%). 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 45.86 (%).Trend:Increase 0.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 46.5 (%).Trend:Increase 1.4% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 47.2 (%).Trend:Increase 1.51% than previous quarter

Overall: increasing (2.92%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue decreased significantly (-70.23%), showing high variation.  Current assets on revenue also decreased significantly (-66.73%), with high fluctuation.  The ratio of retained earnings to revenue decreased significantly (-65.49%), exhibiting high variability. Conversely, the SG&A expense ratio decreased slightly (-0.74%), showing low variation.  Retained earnings on assets increased slightly (2.92%) with low fluctuation, while earnings per share increased significantly (100%), displaying substantial variation.