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 153.0 (%).Trend:Increase 222.44% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 76.87 (%).Trend:Decrease 49.76% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 50.82 (%).Trend:Decrease 33.89% than previous quarter

Overall: decreasing (-66.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 311.25 (%).Trend:Increase 178.5% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 159.69 (%).Trend:Decrease 48.69% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 96.18 (%).Trend:Decrease 39.77% than previous quarter

Overall: decreasing (-69.1%). 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
Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.74 (%).Trend:Decrease 2.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.91 (%).Trend:Increase 4.93% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.56 (%).Trend:Decrease 1.41% than previous quarter

Overall: increasing (3.45%). 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
Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 61.19% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.91 (USD).Trend:Increase 75.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.51 (USD).Trend:Increase 65.93% than previous quarter

Overall: increasing (190.38%). Fluctuation: **Significant** (high variation).



During Q1-Q3 2023, working capital efficiency metrics (liabilities and current assets on revenue) decreased significantly with considerable volatility. Cost efficiency (SG&A) saw a small overall increase with low variation. Investment efficiency (earnings per share) showed a substantial increase alongside significant fluctuation.