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 69.07 (%).Trend:Increase 239.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 31.07 (%).Trend:Decrease 55.02% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.48 (%).Trend:Decrease 27.65% than previous quarter

Overall: decreasing (-67.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 98.99 (%).Trend:Increase 248.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 44.55 (%).Trend:Decrease 55.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 28.2 (%).Trend:Decrease 36.7% than previous quarter

Overall: decreasing (-71.51%). 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 396.66 (%).Trend:Increase 285.59% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 205.01 (%).Trend:Decrease 48.32% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 135.55 (%).Trend:Decrease 33.88% than previous quarter

Overall: decreasing (-65.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.8 (%).Trend:Increase 13.92% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.09 (%).Trend:Increase 16.11% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.14 (%).Trend:Increase 2.39% than previous quarter

Overall: increasing (18.89%). 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 75.71 (%).Trend:Increase 5.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 78.21 (%).Trend:Increase 3.3% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 76.0 (%).Trend:Decrease 2.83% than previous quarter

Overall: increasing (0.38%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 80.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 10.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: increasing (233.33%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 display significant fluctuations. Working capital efficiency demonstrates large decreases in liabilities and current assets on revenue, exhibiting high variation. Cost efficiency shows a large decrease in the ratio of retained earnings to revenue, but the SG&A expense ratio increases consistently. Investment efficiency exhibits a steady increase in retained earnings on assets, with little fluctuation. Earnings per share show substantial volatility, increasing considerably after an initial decrease.