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 99.52 (%).Trend:Increase 167.96% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 46.48 (%).Trend:Decrease 53.3% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 36.08 (%).Trend:Decrease 22.38% than previous quarter

Overall: decreasing (-63.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 116.47 (%).Trend:Increase 158.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 53.23 (%).Trend:Decrease 54.3% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 40.97 (%).Trend:Decrease 23.03% than previous quarter

Overall: decreasing (-64.82%). 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 78.35 (%).Trend:Decrease 33.93% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 37.5 (%).Trend:Decrease 52.14% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 24.33 (%).Trend:Decrease 35.12% than previous quarter

Overall: decreasing (-68.95%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.67 (%).Trend:Increase 7.11% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 34.05 (%).Trend:Decrease 1.79% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.87 (%).Trend:Decrease 0.53% than previous quarter

Overall: decreasing (-2.31%). 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 19.02 (%).Trend:Decrease 78.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 18.93 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 18.12 (%).Trend:Decrease 4.28% than previous quarter

Overall: decreasing (-4.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 93.66% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.65 (USD).Trend:Increase 400.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.19 (USD).Trend:Increase 83.08% than previous quarter

Overall: increasing (815.38%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased significantly, demonstrating high volatility.  Conversely, earnings per share increased dramatically with high variation. The SG&A expense ratio and retained earnings on assets showed small decreases with low variation.