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 121.46 (%).Trend:Increase 173.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 63.28 (%).Trend:Decrease 47.9% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 37.38 (%).Trend:Decrease 40.93% than previous quarter

Overall: decreasing (-69.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 96.15 (%).Trend:Increase 166.12% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 52.12 (%).Trend:Decrease 45.79% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 32.14 (%).Trend:Decrease 38.33% than previous quarter

Overall: decreasing (-66.57%). 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 8.75 (%).Trend:Decrease 404.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 10.14 (%).Trend:Increase 15.89% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 9.19 (%).Trend:Decrease 9.37% than previous quarter

Overall: increasing (5.03%). Fluctuation: **Little** (low variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.63 (%).Trend:Increase 2.22% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.55 (%).Trend:Decrease 0.29% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.6 (%).Trend:Increase 0.18% than previous quarter

Overall: decreasing (-0.11%). 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 0.82 (%).Trend:Decrease 202.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 1.87 (%).Trend:Increase 128.05% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 2.56 (%).Trend:Increase 36.9% than previous quarter

Overall: increasing (212.2%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.59 (USD).Trend:Increase 78.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.45 (USD).Trend:Increase 116.98% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.28 (USD).Trend:Increase 53.04% than previous quarter

Overall: increasing (232.08%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 reveal continued volatility. Working capital, measured by liabilities and current assets on revenue, shows decreasing trends with substantial variations. Cost efficiency indicates a slight uptrend in the ratio of retained earnings to revenue, but with low variation in the SG&A expense ratio. Investment efficiency displays considerable growth in retained earnings on assets. Earnings per share show substantial growth overall with large quarterly changes.