Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 31.44 (%).Trend:Decrease 34.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 49.61 (%).Trend:Increase 57.79% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 30.42 (%).Trend:Decrease 38.68% than previous quarter

Overall: decreasing (-3.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 65.8 (%).Trend:Decrease 35.89% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 120.37 (%).Trend:Increase 82.93% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 73.24 (%).Trend:Decrease 39.15% than previous quarter

Overall: increasing (11.31%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 64.39 (%).Trend:Decrease 29.3% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 125.14 (%).Trend:Increase 94.35% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 81.9 (%).Trend:Decrease 34.55% than previous quarter

Overall: increasing (27.19%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 43.15 (%).Trend:Increase 6.83% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 44.4 (%).Trend:Increase 2.9% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 46.91 (%).Trend:Increase 5.65% than previous quarter

Overall: increasing (8.71%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.69 (USD).Trend:Increase 21.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.76 (USD).Trend:Decrease 83.8% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.74 (USD).Trend:Increase 128.95% than previous quarter

Overall: decreasing (-62.9%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q3 2023 reveal a mixed picture. Liabilities on revenue show a slight overall decrease, despite significant fluctuations. Current assets on revenue display an overall increase, but with considerable quarter-to-quarter variation. Cost efficiency, as represented by the ratio of retained earnings to revenue, also shows an overall increase but with high variability. Investment efficiency exhibits a stable increase in retained earnings on assets. Earnings per share, however, show a significant decrease followed by an increase, highlighting considerable volatility.