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 324.87 (%).Trend:Increase 214.31% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 151.31 (%).Trend:Decrease 53.42% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 103.36 (%).Trend:Decrease 31.69% than previous quarter

Overall: decreasing (-68.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 201.54 (%).Trend:Increase 141.02% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 96.76 (%).Trend:Decrease 51.99% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 75.62 (%).Trend:Decrease 21.85% than previous quarter

Overall: decreasing (-62.48%). 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 -183.16 (%).Trend:Increase 304.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -90.57 (%).Trend:Decrease 50.55% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -56.96 (%).Trend:Decrease 37.11% than previous quarter

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

Selling, General & Administrative (SG&A) Expense Ratio

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 -25.94 (%).Trend:Increase 53.76% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -26.5 (%).Trend:Increase 2.16% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -24.32 (%).Trend:Decrease 8.23% than previous quarter

Overall: increasing (-6.25%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.67 (USD).Trend:Decrease 63.98% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.53 (USD).Trend:Increase 128.36% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.44 (USD).Trend:Increase 59.48% than previous quarter

Overall: increasing (264.18%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in liabilities and current assets on revenue. Liabilities decreased by 68.18% overall, while current assets decreased by 62.48% over the 3 quarters.  Cost efficiency shows a large increase in the ratio of retained earnings to revenue (+68.9%), again with significant quarter-to-quarter fluctuations.  Investment efficiency shows a slight increase in retained earnings on assets (+6.25%) with similar significant quarter-to-quarter fluctuations. Earnings per share experienced a significant increase (264.18%) with substantial fluctuations.