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 93.05 (%).Trend:Increase 195.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 44.24 (%).Trend:Decrease 52.46% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 23.03 (%).Trend:Decrease 47.94% than previous quarter

Overall: decreasing (-75.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 136.57 (%).Trend:Increase 215.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 68.7 (%).Trend:Decrease 49.7% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 43.53 (%).Trend:Decrease 36.64% than previous quarter

Overall: decreasing (-68.13%). 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 141.54 (%).Trend:Increase 243.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 73.15 (%).Trend:Decrease 48.32% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 50.4 (%).Trend:Decrease 31.1% than previous quarter

Overall: decreasing (-64.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.87 (%).Trend:Increase 13.47% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.44 (%).Trend:Decrease 3.96% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.52 (%).Trend:Increase 0.77% than previous quarter

Overall: decreasing (-3.22%). 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 34.67 (%).Trend:Increase 5.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 35.65 (%).Trend:Increase 2.83% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 35.67 (%).Trend:Increase 0.06% than previous quarter

Overall: increasing (2.88%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.51 (USD).Trend:Decrease 59.95% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.68 (USD).Trend:Increase 77.48% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.01 (USD).Trend:Increase 49.63% than previous quarter

Overall: increasing (165.56%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 data reveals a decrease in Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue, indicating a decline in working capital and cost efficiency.  However, Retained Earning on Assets showed modest growth, and Earnings Per Share experienced significant growth (165.56%), suggesting improved investment efficiency and profitability. SG&A expenses saw only minor changes.