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 157.75 (%).Trend:Increase 213.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.37 (%).Trend:Decrease 49.05% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 51.02 (%).Trend:Decrease 36.52% than previous quarter

Overall: decreasing (-67.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 206.17 (%).Trend:Increase 199.45% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 103.42 (%).Trend:Decrease 49.84% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 69.17 (%).Trend:Decrease 33.12% than previous quarter

Overall: decreasing (-66.45%). 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 -15.84 (%).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -6.17 (%).Trend:Decrease 61.05% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -3.07 (%).Trend:Decrease 50.24% than previous quarter

Overall: increasing (-80.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.28 (%).Trend:Decrease 1.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.22 (%).Trend:Decrease 1.83% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.19 (%).Trend:Decrease 0.93% than previous quarter

Overall: decreasing (-2.74%). 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 -5.8 (%).Trend:Decrease 30.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -4.52 (%).Trend:Decrease 22.07% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -3.36 (%).Trend:Decrease 25.66% than previous quarter

Overall: increasing (-42.07%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 74.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.92 (USD).Trend:Increase 124.39% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.43 (USD).Trend:Increase 55.43% than previous quarter

Overall: increasing (248.78%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 2023 to Q3 2023 displays significant fluctuations. Working capital efficiency, as indicated by decreasing liabilities and current assets relative to revenue, shows considerable volatility. Cost efficiency, as measured by the SG&A expense ratio, is trending downwards. However, the ratio of retained earnings to revenue and retained earnings on assets exhibit substantial volatility. Earnings per share show a substantial increase from Q1 to Q3, indicating a substantial rebound.  The data reveals considerable volatility across various financial metrics.