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 105.05 (%).Trend:Increase 157.92% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 59.44 (%).Trend:Decrease 43.42% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 39.85 (%).Trend:Decrease 32.96% than previous quarter

Overall: decreasing (-62.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 156.84 (%).Trend:Increase 158.39% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 84.09 (%).Trend:Decrease 46.38% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 56.55 (%).Trend:Decrease 32.75% than previous quarter

Overall: decreasing (-63.94%). 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 104.12 (%).Trend:Increase 192.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 56.49 (%).Trend:Decrease 45.75% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 36.83 (%).Trend:Decrease 34.8% than previous quarter

Overall: decreasing (-64.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.47 (%).Trend:Decrease 1.11% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 51.53 (%).Trend:Increase 10.89% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 50.12 (%).Trend:Decrease 2.74% than previous quarter

Overall: increasing (7.85%). 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 29.94 (%).Trend:Increase 8.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 29.01 (%).Trend:Decrease 3.11% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 28.45 (%).Trend:Decrease 1.93% than previous quarter

Overall: decreasing (-4.98%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.29 (USD).Trend:Decrease 72.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.29 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.31 (USD).Trend:Increase 6.9% than previous quarter

Overall: increasing (6.9%). Fluctuation: **Little** (low variation).



Q1 2023 to Q3 2023 financial data shows significant volatility in working capital efficiency metrics (liabilities, current assets, retained earnings on revenue), all decreasing considerably.  The SG&A expense ratio shows a small overall increase with minimal variation. Retained earnings on assets show a minor decrease with little variation, while earnings per share demonstrate a small overall increase.