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 66.9 (%).Trend:Increase 198.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.04 (%).Trend:Decrease 43.14% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 25.94 (%).Trend:Decrease 31.81% than previous quarter

Overall: decreasing (-61.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 131.23 (%).Trend:Increase 221.48% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.87 (%).Trend:Decrease 46.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 47.32 (%).Trend:Decrease 33.23% than previous quarter

Overall: decreasing (-63.94%). 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 19.12 (%).Trend:Increase 272.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 10.05 (%).Trend:Decrease 47.44% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 5.9 (%).Trend:Decrease 41.29% than previous quarter

Overall: decreasing (-69.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.17 (%).Trend:Increase 12.76% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.6 (%).Trend:Increase 1.34% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 32.34 (%).Trend:Decrease 0.8% than previous quarter

Overall: increasing (0.53%). 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 11.27 (%).Trend:Increase 15.95% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 11.0 (%).Trend:Decrease 2.4% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 9.61 (%).Trend:Decrease 12.64% than previous quarter

Overall: decreasing (-14.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.15 (USD).Trend:Decrease 75.53% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.15 (USD).Trend:Increase 86.96% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.06 (USD).Trend:Increase 42.33% than previous quarter

Overall: increasing (166.09%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 financial data shows significant volatility. Liabilities on revenue decreased (-61.23%), current assets on revenue also decreased (-63.94%), both with substantial fluctuations. Cost efficiency continued a downward trend (-69.14%) in the ratio of retained earnings to revenue with significant variation.  Selling, General & Administrative (SG&A) expenses increased slightly (0.53%) with little fluctuation. Investment efficiency declined slightly (-14.73%) with little variation. Earning per share increased considerably (166.09%) showing significant fluctuations.