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 395.71 (%).Trend:Increase 138.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 201.7 (%).Trend:Decrease 49.03% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 160.92 (%).Trend:Decrease 20.22% than previous quarter

Overall: decreasing (-59.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 512.11 (%).Trend:Increase 142.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 262.98 (%).Trend:Decrease 48.65% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 205.13 (%).Trend:Decrease 22.0% than previous quarter

Overall: decreasing (-59.94%). 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 146.12 (%).Trend:Increase 178.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 76.86 (%).Trend:Decrease 47.4% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 53.85 (%).Trend:Decrease 29.94% than previous quarter

Overall: decreasing (-63.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.26 (%).Trend:Increase 1.07% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.48 (%).Trend:Increase 0.73% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.1 (%).Trend:Decrease 1.25% than previous quarter

Overall: decreasing (-0.53%). 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 19.03 (%).Trend:Increase 8.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 19.66 (%).Trend:Increase 3.31% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 18.8 (%).Trend:Decrease 4.37% than previous quarter

Overall: decreasing (-1.21%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.05 (USD).Trend:Decrease 65.46% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.05 (USD).Trend:Increase 95.24% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.35 (USD).Trend:Increase 63.41% than previous quarter

Overall: increasing (219.05%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2023 to Q3 2023 reveal a mixed performance.  Working capital efficiency shows a significant decrease in both liabilities and current assets. Cost efficiency also shows a significant decrease in the ratio of retained earnings to revenue. Selling, general, and administrative (SG&A) expenses remain stable. Investment efficiency displays a slight decrease in retained earnings on assets. Earnings per share demonstrate large fluctuations, with an initial decline in Q1 followed by a significant increase in Q3.