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 74.12 (%).Trend:Increase 182.36% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 49.53 (%).Trend:Decrease 33.18% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 31.08 (%).Trend:Decrease 37.25% than previous quarter

Overall: decreasing (-58.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 270.31 (%).Trend:Increase 162.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 137.94 (%).Trend:Decrease 48.97% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 89.75 (%).Trend:Decrease 34.94% than previous quarter

Overall: decreasing (-66.8%). 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 237.19 (%).Trend:Increase 232.94% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 119.08 (%).Trend:Decrease 49.8% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 81.0 (%).Trend:Decrease 31.98% than previous quarter

Overall: decreasing (-65.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 43.76 (%).Trend:Increase 9.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 43.51 (%).Trend:Decrease 0.57% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.12 (%).Trend:Decrease 0.9% than previous quarter

Overall: decreasing (-1.46%). 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 24.14 (%).Trend:Increase 11.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.02 (%).Trend:Decrease 0.5% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 24.79 (%).Trend:Increase 3.21% than previous quarter

Overall: increasing (2.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.3 (USD).Trend:Decrease 80.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.35 (USD).Trend:Increase 16.67% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.59 (USD).Trend:Increase 68.57% than previous quarter

Overall: increasing (96.67%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023,  Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue decreased significantly, highlighting high volatility. The SG&A Expense Ratio showed a minor decrease, while Retained Earnings on Assets increased slightly. Earnings Per Share, however, increased substantially, indicating significant fluctuation.