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 77.81 (%).Trend:Increase 255.62% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.35 (%).Trend:Decrease 49.43% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.78 (%).Trend:Decrease 31.94% than previous quarter

Overall: decreasing (-65.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 124.61 (%).Trend:Increase 303.53% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 61.97 (%).Trend:Decrease 50.27% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 40.26 (%).Trend:Decrease 35.03% than previous quarter

Overall: decreasing (-67.69%). 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 127.67 (%).Trend:Increase 359.74% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 69.8 (%).Trend:Decrease 45.33% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 48.97 (%).Trend:Decrease 29.84% than previous quarter

Overall: decreasing (-61.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.06 (%).Trend:Increase 51.5% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.01 (%).Trend:Decrease 0.83% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.82 (%).Trend:Decrease 3.16% than previous quarter

Overall: decreasing (-3.96%). 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 29.04 (%).Trend:Increase 16.16% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 31.13 (%).Trend:Increase 7.2% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 32.7 (%).Trend:Increase 5.04% than previous quarter

Overall: increasing (12.6%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.19 (USD).Trend:Decrease 84.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.35 (USD).Trend:Increase 97.48% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.19 (USD).Trend:Increase 35.74% than previous quarter

Overall: increasing (168.07%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 shows a mixed picture.  Working capital efficiency, measured by liabilities and current assets on revenue, has declined significantly.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows a pronounced decrease, signaling potential challenges in profitability. Conversely, investment efficiency has increased with a stable pattern. Earnings per share show a significant increase, but with notable volatility throughout the period.  Overall, the data highlight potentially significant challenges in various areas, particularly working capital and cost efficiency, though earnings per share offer a positive sign.