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 145.82 (%).Trend:Increase 132.57% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 82.35 (%).Trend:Decrease 43.53% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 58.21 (%).Trend:Decrease 29.31% than previous quarter

Overall: decreasing (-60.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 181.46 (%).Trend:Increase 155.61% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 103.65 (%).Trend:Decrease 42.88% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 71.64 (%).Trend:Decrease 30.88% than previous quarter

Overall: decreasing (-60.52%). 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 137.46 (%).Trend:Increase 152.45% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 78.1 (%).Trend:Decrease 43.18% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 53.16 (%).Trend:Decrease 31.93% than previous quarter

Overall: decreasing (-61.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 40.4 (%).Trend:Increase 6.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.23 (%).Trend:Decrease 2.9% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.62 (%).Trend:Decrease 1.55% than previous quarter

Overall: decreasing (-4.41%). 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 38.56 (%).Trend:Decrease 1.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 38.74 (%).Trend:Increase 0.47% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 38.29 (%).Trend:Decrease 1.16% than previous quarter

Overall: decreasing (-0.7%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.72 (USD).Trend:Decrease 88.96% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.16 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.52 (USD).Trend:Decrease 29.63% than previous quarter

Overall: increasing (111.11%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all significantly decreased, showing high variation.  Conversely, the SG&A expense ratio and retained earnings on assets showed little fluctuation and slight overall decreases.  Earnings per share increased significantly, displaying high variation.