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).



Working capital efficiency shows significant fluctuations in liabilities and current assets on revenue, both decreasing overall.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a slight overall increase but significant quarter-to-quarter variations.  SG&A expense ratio shows little fluctuation. Investment efficiency, measured by retained earnings on assets, shows a considerable increase but with significant volatility. Earning per share also demonstrates substantial growth with considerable quarter-to-quarter variance. Overall, the financial data reveals significant volatility across all analyzed metrics, requiring further investigation into the underlying factors driving these changes.