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 183.29 (%).Trend:Increase 177.96% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 89.24 (%).Trend:Decrease 51.31% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 38.88 (%).Trend:Decrease 56.43% than previous quarter

Overall: decreasing (-78.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 225.49 (%).Trend:Increase 215.02% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 115.45 (%).Trend:Decrease 48.8% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 85.41 (%).Trend:Decrease 26.02% than previous quarter

Overall: decreasing (-62.12%). 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 123.6 (%).Trend:Increase 258.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 64.14 (%).Trend:Decrease 48.11% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 44.18 (%).Trend:Decrease 31.12% than previous quarter

Overall: decreasing (-64.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.43 (%).Trend:Increase 0.98% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.8 (%).Trend:Decrease 1.48% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.48 (%).Trend:Decrease 0.77% than previous quarter

Overall: decreasing (-2.24%). 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 11.79 (%).Trend:Increase 14.91% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 12.52 (%).Trend:Increase 6.19% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 12.7 (%).Trend:Increase 1.44% than previous quarter

Overall: increasing (7.72%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 74.04% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.58 (USD).Trend:Increase 114.81% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.71 (USD).Trend:Increase 22.41% than previous quarter

Overall: increasing (162.96%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 data shows significant decreases in liabilities and current assets on revenue, and the ratio of retained earnings to revenue.  SG&A expenses decreased slightly.  Conversely, retained earnings on assets increased modestly. Earnings per share showed a significant increase, with high variability.