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 87.52 (%).Trend:Increase 195.18% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 44.37 (%).Trend:Decrease 49.3% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 29.21 (%).Trend:Decrease 34.17% than previous quarter

Overall: decreasing (-66.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 86.01 (%).Trend:Increase 160.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 43.28 (%).Trend:Decrease 49.68% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 29.11 (%).Trend:Decrease 32.74% than previous quarter

Overall: decreasing (-66.16%). 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 -17.98 (%).Trend:Increase 145.29% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -8.57 (%).Trend:Decrease 52.34% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -4.56 (%).Trend:Decrease 46.79% than previous quarter

Overall: increasing (-74.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.12 (%).Trend:Decrease 0.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.55 (%).Trend:Increase 2.37% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.64 (%).Trend:Increase 0.49% than previous quarter

Overall: increasing (2.87%). 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 -9.38 (%).Trend:Decrease 11.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -8.68 (%).Trend:Decrease 7.46% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -6.91 (%).Trend:Decrease 20.39% than previous quarter

Overall: increasing (-26.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.79 (USD).Trend:Decrease 41.5% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.7 (USD).Trend:Increase 50.84% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.52 (USD).Trend:Increase 67.41% than previous quarter

Overall: increasing (152.51%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 data displays significant fluctuations across key metrics.  Liabilities and current assets on revenue decreased substantially, signaling a possible trend reversal. Retained earnings to revenue improved, while SG&A expenses saw minor, consistent growth. Retained earnings on assets increased, and earnings per share experienced substantial growth.