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 60.89 (%).Trend:Increase 202.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.06 (%).Trend:Decrease 47.35% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 19.64 (%).Trend:Decrease 38.74% than previous quarter

Overall: decreasing (-67.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 101.35 (%).Trend:Increase 210.6% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 57.47 (%).Trend:Decrease 43.3% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 35.13 (%).Trend:Decrease 38.87% than previous quarter

Overall: decreasing (-65.34%). 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 22.6 (%).Trend:Increase 361.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 16.5 (%).Trend:Decrease 26.99% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 12.6 (%).Trend:Decrease 23.64% than previous quarter

Overall: decreasing (-44.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.56 (%).Trend:Increase 1.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.46 (%).Trend:Decrease 0.69% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.46 (%).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-0.69%). 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 7.34 (%).Trend:Increase 57.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 10.36 (%).Trend:Increase 41.14% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 12.34 (%).Trend:Increase 19.11% than previous quarter

Overall: increasing (68.12%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 61.4% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.85 (USD).Trend:Increase 286.36% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.17 (USD).Trend:Increase 37.65% than previous quarter

Overall: increasing (431.82%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 data reveals a significant decrease in Liabilities on Revenue and Current Assets on Revenue.  The Ratio of Retained Earnings to Revenue also decreased significantly, while SG&A expenses showed little change. Retained Earnings on Assets increased moderately, and Earnings Per Share showed a substantial overall increase, though with significant fluctuation.