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 110.25 (%).Trend:Increase 189.75% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 47.97 (%).Trend:Decrease 56.49% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 34.21 (%).Trend:Decrease 28.68% than previous quarter

Overall: decreasing (-68.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 232.23 (%).Trend:Increase 214.63% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 113.71 (%).Trend:Decrease 51.04% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 78.33 (%).Trend:Decrease 31.11% than previous quarter

Overall: decreasing (-66.27%). 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 30.81 (%).Trend:Increase 1008.27% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 20.16 (%).Trend:Decrease 34.57% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 8.63 (%).Trend:Decrease 57.19% than previous quarter

Overall: decreasing (-71.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.86 (%).Trend:Decrease 1.81% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.01 (%).Trend:Increase 0.63% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.12 (%).Trend:Increase 0.46% than previous quarter

Overall: increasing (1.09%). 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 4.95 (%).Trend:Increase 272.18% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.49 (%).Trend:Increase 31.11% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 4.16 (%).Trend:Decrease 35.9% than previous quarter

Overall: decreasing (-15.96%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 66.1% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



The review of Q1 2023 to Q3 2023 data reveals a significant decrease in working capital efficiency (both liabilities and current assets on revenue).  The ratio of retained earnings to revenue also experienced a substantial drop.   The SG&A expense ratio showed a small increase.  Retained earnings on assets decreased moderately, while earnings per share showed a significant increase. The data exhibits considerable volatility across most metrics.