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 176.97 (%).Trend:Increase 204.6% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 87.51 (%).Trend:Decrease 50.55% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 61.8 (%).Trend:Decrease 29.38% than previous quarter

Overall: decreasing (-65.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 158.03 (%).Trend:Increase 156.83% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 87.78 (%).Trend:Decrease 44.45% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 57.25 (%).Trend:Decrease 34.78% than previous quarter

Overall: decreasing (-63.77%). 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 311.27 (%).Trend:Increase 209.32% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 155.5 (%).Trend:Decrease 50.04% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 106.39 (%).Trend:Decrease 31.58% than previous quarter

Overall: decreasing (-65.82%). 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 32.24 (%).Trend:Increase 7.15% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 32.74 (%).Trend:Increase 1.55% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 33.74 (%).Trend:Increase 3.05% than previous quarter

Overall: increasing (4.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.74 (USD).Trend:Decrease 76.95% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.91 (USD).Trend:Increase 158.11% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.02 (USD).Trend:Increase 58.12% than previous quarter

Overall: increasing (308.11%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 financial data shows significant volatility. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased substantially overall. Retained earnings on assets showed modest but consistent growth. Earnings per share demonstrated dramatic overall growth despite fluctuating quarterly performance.