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 198.4 (%).Trend:Increase 212.2% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 98.93 (%).Trend:Decrease 50.14% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 65.37 (%).Trend:Decrease 33.92% than previous quarter

Overall: decreasing (-67.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 139.92 (%).Trend:Increase 216.42% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 68.3 (%).Trend:Decrease 51.19% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 44.89 (%).Trend:Decrease 34.28% than previous quarter

Overall: decreasing (-67.92%). 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 -79.64 (%).Trend:Increase 243.72% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -38.5 (%).Trend:Decrease 51.66% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -26.15 (%).Trend:Decrease 32.08% than previous quarter

Overall: increasing (-67.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.65 (%).Trend:Increase 4.66% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.94 (%).Trend:Decrease 2.24% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.63 (%).Trend:Decrease 1.0% than previous quarter

Overall: decreasing (-3.22%). 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 -22.76 (%).Trend:Increase 11.62% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -22.55 (%).Trend:Decrease 0.92% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -23.12 (%).Trend:Increase 2.53% than previous quarter

Overall: decreasing (1.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 8.36 (USD).Trend:Decrease 66.96% than previous quarter
Year 2022 Quarter 2: Earning Per Share 18.66 (USD).Trend:Increase 123.21% than previous quarter
Year 2023 Quarter 3: Earning Per Share 29.46 (USD).Trend:Increase 57.88% than previous quarter

Overall: increasing (252.39%). Fluctuation: **Significant** (high variation).



Analyzing Q1 2023 to Q3 2023 data reveals significant decreases in liabilities on revenue (-67.05%) and current assets on revenue (-67.92%), both exhibiting substantial fluctuations.  Ratio of retained earnings to revenue showed a significant increase (-67.16%), again with high variation.  Conversely, SG&A expense ratio decreased slightly (-3.22%), displaying low variation. Retained earnings on assets decreased slightly (1.58%), while earnings per share saw a substantial increase (252.39%), both with significant fluctuations.