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 76.56 (%).Trend:Increase 179.01% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.24 (%).Trend:Decrease 52.66% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 23.81 (%).Trend:Decrease 34.3% than previous quarter

Overall: decreasing (-68.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 295.38 (%).Trend:Increase 212.6% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 142.55 (%).Trend:Decrease 51.74% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 95.87 (%).Trend:Decrease 32.75% than previous quarter

Overall: decreasing (-67.54%). 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 35.65 (%).Trend:Increase 341.76% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 17.84 (%).Trend:Decrease 49.96% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 12.99 (%).Trend:Decrease 27.19% than previous quarter

Overall: decreasing (-63.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.74 (%).Trend:Increase 4.46% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.85 (%).Trend:Increase 0.75% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.49 (%).Trend:Decrease 2.42% than previous quarter

Overall: decreasing (-1.7%). 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 6.21 (%).Trend:Increase 42.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.5 (%).Trend:Increase 4.67% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 7.14 (%).Trend:Increase 9.85% than previous quarter

Overall: increasing (14.98%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.08 (USD).Trend:Decrease 81.4% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.18 (USD).Trend:Increase 125.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.41 (USD).Trend:Increase 127.78% than previous quarter

Overall: increasing (412.5%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, Liabilities on Revenue decreased significantly (-68.9%), fluctuating greatly. Current assets on Revenue also decreased significantly (-67.54%), with high variation.  The Ratio of Retained Earnings to Revenue decreased significantly (-63.56%), showing considerable fluctuation.  Conversely, the SG&A Expense Ratio showed little variation, decreasing slightly (-1.7%). Retained Earnings on Assets increased (14.98%) with little fluctuation, while Earnings Per Share increased significantly (412.5%), demonstrating high variation.