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 212.54 (%).Trend:Increase 232.77% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 108.31 (%).Trend:Decrease 49.04% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 73.07 (%).Trend:Decrease 32.54% than previous quarter

Overall: decreasing (-65.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 247.24 (%).Trend:Increase 180.13% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 126.74 (%).Trend:Decrease 48.74% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 92.99 (%).Trend:Decrease 26.63% than previous quarter

Overall: decreasing (-62.39%). 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 251.66 (%).Trend:Increase 166.56% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 127.76 (%).Trend:Decrease 49.23% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 89.72 (%).Trend:Decrease 29.77% than previous quarter

Overall: decreasing (-64.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 46.62 (%).Trend:Increase 4.46% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.9 (%).Trend:Decrease 1.54% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.77 (%).Trend:Decrease 2.46% than previous quarter

Overall: decreasing (-3.97%). 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 40.22 (%).Trend:Decrease 11.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 40.45 (%).Trend:Increase 0.57% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 41.26 (%).Trend:Increase 2.0% than previous quarter

Overall: increasing (2.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.14 (USD).Trend:Decrease 72.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.6 (USD).Trend:Increase 128.07% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.19 (USD).Trend:Increase 61.15% than previous quarter

Overall: increasing (267.54%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 data indicates significant decreases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, all showing high variation. In contrast, SG&A expenses decreased slightly with low volatility. Retained earnings on assets showed a small increase with low variation, while earnings per share saw a substantial increase, also with high variation.