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 38.51 (%).Trend:Increase 202.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 18.05 (%).Trend:Decrease 53.13% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 11.97 (%).Trend:Decrease 33.68% than previous quarter

Overall: decreasing (-68.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 165.06 (%).Trend:Increase 206.29% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 84.91 (%).Trend:Decrease 48.56% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 56.23 (%).Trend:Decrease 33.78% than previous quarter

Overall: decreasing (-65.93%). 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 188.69 (%).Trend:Increase 186.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 95.43 (%).Trend:Decrease 49.42% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 64.93 (%).Trend:Decrease 31.96% than previous quarter

Overall: decreasing (-65.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.42 (%).Trend:Decrease 9.53% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.27 (%).Trend:Decrease 0.91% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.08 (%).Trend:Decrease 1.17% than previous quarter

Overall: decreasing (-2.07%). 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 53.8 (%).Trend:Increase 0.52% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.76 (%).Trend:Increase 1.78% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 55.28 (%).Trend:Increase 0.95% than previous quarter

Overall: increasing (2.75%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 47.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.92 (USD).Trend:Increase 104.44% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.36 (USD).Trend:Increase 47.83% than previous quarter

Overall: increasing (202.22%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue decreased by 68.92% but with high variation, while current assets on revenue also decreased by 65.93% with significant fluctuation.  Cost efficiency indicates a significant decrease in the ratio of retained earnings to revenue by 65.59%, and a minor decrease in SG&A expense ratio by 2.07%.  Investment efficiency shows a slight increase in retained earnings on assets by 2.75% with low variation. Earning per share saw a significant increase of 202.22% with high variation.