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 172.82 (%).Trend:Increase 162.21% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 81.13 (%).Trend:Decrease 53.06% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 49.63 (%).Trend:Decrease 38.83% than previous quarter

Overall: decreasing (-71.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 200.63 (%).Trend:Increase 161.13% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 97.93 (%).Trend:Decrease 51.19% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 63.93 (%).Trend:Decrease 34.72% than previous quarter

Overall: decreasing (-68.14%). 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 153.14 (%).Trend:Increase 142.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 78.57 (%).Trend:Decrease 48.69% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 54.45 (%).Trend:Decrease 30.7% than previous quarter

Overall: decreasing (-64.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.37 (%).Trend:Increase 8.7% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.29 (%).Trend:Decrease 3.05% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35.59 (%).Trend:Increase 3.79% than previous quarter

Overall: increasing (0.62%). 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 37.98 (%).Trend:Decrease 5.71% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 39.61 (%).Trend:Increase 4.29% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 41.88 (%).Trend:Increase 5.73% than previous quarter

Overall: increasing (10.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 89.15% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.53 (USD).Trend:Increase 130.43% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.64 (USD).Trend:Increase 20.75% than previous quarter

Overall: increasing (178.26%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant declines in liabilities and current assets, illustrating substantial volatility in Q1, Q2, and Q3 2023.  Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue across the three quarters.  SG&A expense ratios show a slight overall increase, with little variation. Investment efficiency indicates a slight overall increase in retained earnings on assets. Earning per share shows significant fluctuations, significantly increasing over the three quarters.