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 386.21 (%).Trend:Increase 351.97% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 172.64 (%).Trend:Decrease 55.3% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 104.73 (%).Trend:Decrease 39.34% than previous quarter

Overall: decreasing (-72.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 108.77 (%).Trend:Increase 12.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 69.3 (%).Trend:Decrease 36.29% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 61.07 (%).Trend:Decrease 11.88% than previous quarter

Overall: decreasing (-43.85%). 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 138.39 (%).Trend:Increase 482.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 94.84 (%).Trend:Decrease 31.47% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 79.49 (%).Trend:Decrease 16.19% than previous quarter

Overall: decreasing (-42.56%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.03 (%).Trend:Decrease 9.94% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.29 (%).Trend:Decrease 4.62% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.64 (%).Trend:Increase 2.29% than previous quarter

Overall: decreasing (-2.43%). 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 20.2 (%).Trend:Increase 162.68% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.68 (%).Trend:Increase 32.08% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 32.06 (%).Trend:Increase 20.16% than previous quarter

Overall: increasing (58.71%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.44 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.89 (USD).Trend:Increase 102.27% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.34 (USD).Trend:Increase 50.56% than previous quarter

Overall: increasing (204.55%). Fluctuation: **Significant** (high variation).



From Q1 to Q3 2023, liabilities on revenue decreased substantially (-72.88%) with significant variation. Current assets on revenue also decreased (-43.85%) with notable volatility. Cost efficiency shows a substantial decrease (-42.56%) in the ratio of retained earnings to revenue, reflecting significant fluctuations. The SG&A expense ratio saw a modest decrease overall (-2.43%), with low variation. Invest efficiency exhibited a moderate increase (58.71%) in retained earnings on assets with moderate fluctuations. Earnings per share saw a significant increase (204.55%) with notable volatility. This data paints a picture of considerable financial fluctuations in the observed period.