Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 30.55 (%).Trend:Decrease 38.26% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 43.67 (%).Trend:Increase 42.95% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 29.53 (%).Trend:Decrease 32.38% than previous quarter

Overall: decreasing (-3.34%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 23.56 (%).Trend:Decrease 28.13% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 31.22 (%).Trend:Increase 32.51% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 21.23 (%).Trend:Decrease 32.0% than previous quarter

Overall: decreasing (-9.89%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 310.49 (%).Trend:Decrease 33.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 503.37 (%).Trend:Increase 62.12% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 340.95 (%).Trend:Decrease 32.27% than previous quarter

Overall: increasing (9.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 88.83 (%).Trend:Increase 0.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 91.62 (%).Trend:Increase 3.14% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 92.03 (%).Trend:Increase 0.45% than previous quarter

Overall: increasing (3.6%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 8.56 (USD).Trend:Increase 55.35% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.25 (USD).Trend:Decrease 38.67% than previous quarter
Year 2023 Quarter 3: Earning Per Share 7.76 (USD).Trend:Increase 47.81% than previous quarter

Overall: decreasing (-9.35%). Fluctuation: **Neutral** (moderate variation).



Working capital efficiency shows a neutral trend but significant fluctuation. Liabilities and current assets on revenue both show decrease-increase-decrease patterns. Cost efficiency shows a moderate positive trend in the ratio of retained earnings to revenue but significant variation. Investment efficiency shows a steady increase in retained earnings on assets with little fluctuation. Earnings per share demonstrate a decrease overall with moderate variation.