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 128.02 (%).Trend:Increase 205.46% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 62.78 (%).Trend:Decrease 50.96% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 43.88 (%).Trend:Decrease 30.11% than previous quarter

Overall: decreasing (-65.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 144.76 (%).Trend:Increase 242.79% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 68.61 (%).Trend:Decrease 52.6% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 45.0 (%).Trend:Decrease 34.41% than previous quarter

Overall: decreasing (-68.91%). 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 217.26 (%).Trend:Increase 250.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 108.94 (%).Trend:Decrease 49.86% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 73.69 (%).Trend:Decrease 32.36% than previous quarter

Overall: decreasing (-66.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.19 (%).Trend:Increase 11.5% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.74 (%).Trend:Decrease 2.78% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.78 (%).Trend:Increase 0.25% than previous quarter

Overall: decreasing (-2.53%). 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 54.56 (%).Trend:Increase 0.94% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.76 (%).Trend:Increase 0.37% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 56.66 (%).Trend:Increase 3.47% than previous quarter

Overall: increasing (3.85%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.5 (USD).Trend:Decrease 80.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.74 (USD).Trend:Increase 82.67% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.46 (USD).Trend:Increase 62.77% than previous quarter

Overall: increasing (197.33%). Fluctuation: **Significant** (high variation).



In Q1-Q3 2023, liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased significantly, showing high fluctuation. The SG&A expense ratio saw a small decrease. Retained earnings on assets increased slightly with low variation, while earnings per share increased significantly, also showing high variation.