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 105.8 (%).Trend:Increase 249.64% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56.7 (%).Trend:Decrease 46.41% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 42.12 (%).Trend:Decrease 25.71% than previous quarter

Overall: decreasing (-60.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 70.76 (%).Trend:Increase 190.48% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 35.45 (%).Trend:Decrease 49.9% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 26.47 (%).Trend:Decrease 25.33% than previous quarter

Overall: decreasing (-62.59%). 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 187.13 (%).Trend:Increase 196.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96.87 (%).Trend:Decrease 48.23% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 65.26 (%).Trend:Decrease 32.63% than previous quarter

Overall: decreasing (-65.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 36.02 (%).Trend:Increase 4.47% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 36.78 (%).Trend:Increase 2.11% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 36.8 (%).Trend:Increase 0.05% than previous quarter

Overall: increasing (2.17%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.37 (USD).Trend:Decrease 76.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.77 (USD).Trend:Increase 108.11% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.18 (USD).Trend:Increase 53.25% than previous quarter

Overall: increasing (218.92%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 show negative trends in working capital efficiency.  Liabilities and current assets on revenue both decreased significantly with high quarter-to-quarter variation.  Cost efficiency, measured by the ratio of retained earnings to revenue, also exhibits a substantial decrease and high fluctuation.  Conversely, investment efficiency shows a small, positive overall increase with low variation.  Earnings per share (EPS) shows a substantial increase with significant fluctuations. Overall, the data suggests a period of significant change and potential instability across most financial indicators.