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 data for Q1-Q3 2023 reveals significant volatility across key financial indicators.  Working capital efficiency metrics, like liabilities and current assets on revenue, show substantial decreases but high variability.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also decreased significantly.  However, the selling, general, and administrative (SG&A) expense ratio exhibited minimal variation, with a slight overall decrease.  Investment efficiency (retained earnings on assets) trended downward, with minimal fluctuation. Earnings per share experienced substantial growth, with large swings quarter-to-quarter.