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 67.07 (%).Trend:Increase 139.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.33 (%).Trend:Decrease 48.81% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.03 (%).Trend:Decrease 35.83% than previous quarter

Overall: decreasing (-67.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 115.69 (%).Trend:Increase 187.07% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 60.92 (%).Trend:Decrease 47.34% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 41.4 (%).Trend:Decrease 32.04% than previous quarter

Overall: decreasing (-64.21%). 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 -216.69 (%).Trend:Increase 123.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -107.22 (%).Trend:Decrease 50.52% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -72.05 (%).Trend:Decrease 32.8% than previous quarter

Overall: increasing (-66.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.93 (%).Trend:Increase 19.72% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.18 (%).Trend:Decrease 6.86% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.62 (%).Trend:Decrease 5.5% than previous quarter

Overall: decreasing (-11.99%). 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 -100.64 (%).Trend:Decrease 18.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -96.45 (%).Trend:Decrease 4.16% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -95.4 (%).Trend:Decrease 1.09% than previous quarter

Overall: increasing (-5.21%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 144.3% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.38 (USD).Trend:Increase 109.09% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.84 (USD).Trend:Increase 33.33% than previous quarter

Overall: increasing (178.79%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 financial data exhibits significant fluctuations. Liabilities and current assets on revenue both decreased. The retained earnings-to-revenue ratio continues its downward trend with significant variations. SG&A expenses are decreasing slightly. Investment efficiency is positive but declining. Earnings per share are increasing overall with high variability across all quarters.