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 73.54 (%).Trend:Increase 172.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.53 (%).Trend:Decrease 51.69% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.94 (%).Trend:Decrease 35.43% than previous quarter

Overall: decreasing (-68.81%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 170.87 (%).Trend:Increase 196.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 85.46 (%).Trend:Decrease 49.99% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 57.21 (%).Trend:Decrease 33.06% than previous quarter

Overall: decreasing (-66.52%). 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 248.06 (%).Trend:Increase 210.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 128.53 (%).Trend:Decrease 48.19% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 84.11 (%).Trend:Decrease 34.56% than previous quarter

Overall: decreasing (-66.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.89 (%).Trend:Increase 14.17% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.29 (%).Trend:Increase 2.24% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.36 (%).Trend:Increase 0.38% than previous quarter

Overall: increasing (2.63%). 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 73.12 (%).Trend:Increase 3.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 74.96 (%).Trend:Increase 2.52% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 76.22 (%).Trend:Increase 1.68% than previous quarter

Overall: increasing (4.24%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.5 (USD).Trend:Decrease 64.57% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.75 (USD).Trend:Increase 121.43% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.45 (USD).Trend:Decrease 29.68% than previous quarter

Overall: increasing (55.71%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2023 show a mixed performance.  Working capital efficiency, indicated by liabilities and current assets on revenue, displays a significant decrease with considerable volatility.  Cost efficiency, measured by the ratio of retained earnings to revenue, also shows a notable overall decrease.  SG&A expense ratio shows a slight increase.  Investment efficiency, indicated by retained earnings on assets, shows a steady upward trend. Earnings per share, despite fluctuating, show a general upward trend.