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 124.11 (%).Trend:Increase 332.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 70.89 (%).Trend:Decrease 42.88% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 39.41 (%).Trend:Decrease 44.41% than previous quarter

Overall: decreasing (-68.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 161.18 (%).Trend:Increase 237.69% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 92.86 (%).Trend:Decrease 42.39% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 53.46 (%).Trend:Decrease 42.43% than previous quarter

Overall: decreasing (-66.83%). 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 56.38 (%).Trend:Increase 227.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 27.76 (%).Trend:Decrease 50.76% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 19.57 (%).Trend:Decrease 29.5% than previous quarter

Overall: decreasing (-65.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.34 (%).Trend:Increase 16.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.44 (%).Trend:Increase 0.75% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.52 (%).Trend:Increase 0.6% than previous quarter

Overall: increasing (1.35%). 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 26.41 (%).Trend:Decrease 3.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.41 (%).Trend:Decrease 11.36% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 26.74 (%).Trend:Increase 14.22% than previous quarter

Overall: increasing (1.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.48 (USD).Trend:Decrease 74.48% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.91 (USD).Trend:Increase 164.19% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.76 (USD).Trend:Increase 47.31% than previous quarter

Overall: increasing (289.19%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 data reveals considerable decreases in Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue, all with high fluctuation.  Despite this,  SG&A expenses rose gradually and Retained Earning on Assets slightly increased.  Earnings Per Share experienced a dramatic increase, indicating high variability in performance.