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 94.43 (%).Trend:Increase 194.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 42.05 (%).Trend:Decrease 55.47% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 28.69 (%).Trend:Decrease 31.77% than previous quarter

Overall: decreasing (-69.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 332.0 (%).Trend:Increase 200.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 163.52 (%).Trend:Decrease 50.75% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 116.19 (%).Trend:Decrease 28.94% than previous quarter

Overall: decreasing (-65.0%). 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 213.0 (%).Trend:Increase 228.3% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 111.16 (%).Trend:Decrease 47.81% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 77.72 (%).Trend:Decrease 30.08% than previous quarter

Overall: decreasing (-63.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.97 (%).Trend:Increase 1.4% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.88 (%).Trend:Decrease 1.13% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 7.93 (%).Trend:Increase 0.63% than previous quarter

Overall: decreasing (-0.5%). 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 31.19 (%).Trend:Increase 5.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.74 (%).Trend:Increase 8.18% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 34.36 (%).Trend:Increase 1.84% than previous quarter

Overall: increasing (10.16%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.23 (USD).Trend:Decrease 82.96% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.88 (USD).Trend:Increase 282.61% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.32 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (473.91%). Fluctuation: **Significant** (high variation).



The Q1 2023 to Q3 2023 financial data highlights significant volatility across key metrics. Liabilities on revenue, current assets on revenue, and retained earnings to revenue all decreased considerably.  Conversely, earnings per share showed a dramatic increase, suggesting a turnaround.  SG&A expense and retained earnings on assets remained relatively stable.