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 84.59 (%).Trend:Increase 166.85% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.89 (%).Trend:Decrease 51.66% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 36.55 (%).Trend:Decrease 10.61% than previous quarter

Overall: decreasing (-56.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 62.59 (%).Trend:Increase 184.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 30.95 (%).Trend:Decrease 50.55% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 21.09 (%).Trend:Decrease 31.86% than previous quarter

Overall: decreasing (-66.3%). 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 211.74 (%).Trend:Increase 194.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 107.47 (%).Trend:Decrease 49.24% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 73.33 (%).Trend:Decrease 31.77% than previous quarter

Overall: decreasing (-65.37%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.59 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.61 (%).Trend:Increase 0.19% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.57 (%).Trend:Decrease 0.38% than previous quarter

Overall: decreasing (-0.19%). 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 26.07 (%).Trend:Increase 3.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.33 (%).Trend:Increase 1.0% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 27.17 (%).Trend:Increase 3.19% than previous quarter

Overall: increasing (4.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.21 (USD).Trend:Decrease 66.39% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.56 (USD).Trend:Increase 111.57% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.08 (USD).Trend:Increase 59.38% than previous quarter

Overall: increasing (237.19%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 shows a pattern of fluctuating performance. Liabilities and current assets on revenue decreased overall, but with substantial Q1 2023 increases.  The ratio of retained earnings to revenue saw a similar pattern of increasing and decreasing.  SG&A expenses were relatively stable. Investment efficiency in retained earnings on assets continued to increase throughout the period.  Earnings per share exhibited significant fluctuations, including notable increases and decreases.