Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 34.83 (%).Trend:Decrease 42.45% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 86.62 (%).Trend:Increase 148.69% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 61.7 (%).Trend:Decrease 28.77% than previous quarter

Overall: increasing (77.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 165.73 (%).Trend:Decrease 31.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 217.1 (%).Trend:Increase 31.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 166.23 (%).Trend:Decrease 23.43% than previous quarter

Overall: increasing (0.3%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 4.41 (%).Trend:Decrease 61.01% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 30.61 (%).Trend:Increase 594.1% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 28.17 (%).Trend:Decrease 7.97% than previous quarter

Overall: increasing (538.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 1.7 (%).Trend:Decrease 45.86% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 9.37 (%).Trend:Increase 451.18% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 11.48 (%).Trend:Increase 22.52% than previous quarter

Overall: increasing (575.29%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.05 (USD).Trend:Decrease 61.54% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.36 (USD).Trend:Increase 620.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.51 (USD).Trend:Increase 41.67% than previous quarter

Overall: increasing (920.0%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q3 2023, liabilities on revenue showed significant fluctuation, increasing overall by 77.15%. Current assets on revenue increased slightly (0.3%) with neutral fluctuation.  The ratio of retained earnings to revenue increased significantly (538.78%) with high variation. Retained earnings on assets also increased significantly (575.29%) with high fluctuation.  Earnings per share increased dramatically (920%), exhibiting significant fluctuation.