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 74.19 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.12 (%).Trend:Decrease 52.66% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.87 (%).Trend:Decrease 34.88% than previous quarter

Overall: decreasing (-69.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 245.17 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 121.9 (%).Trend:Decrease 50.28% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 81.0 (%).Trend:Decrease 33.55% than previous quarter

Overall: decreasing (-66.96%). 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 106.12 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 52.2 (%).Trend:Decrease 50.81% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 35.18 (%).Trend:Decrease 32.61% than previous quarter

Overall: decreasing (-66.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.64 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.42 (%).Trend:Increase 3.3% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.0 (%).Trend:Decrease 1.72% than previous quarter

Overall: increasing (1.52%). 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 26.02 (%).Trend:Decrease 2.73% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.9 (%).Trend:Decrease 0.46% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 26.34 (%).Trend:Increase 1.7% than previous quarter

Overall: increasing (1.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.1 (USD).Trend:Decrease 90.29% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.27 (USD).Trend:Increase 170.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.52 (USD).Trend:Increase 92.59% than previous quarter

Overall: increasing (420.0%). Fluctuation: **Significant** (high variation).



The financial data (Q1 2023 - Q3 2023) shows a significant overall decline in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, indicating a potential trend needing attention.  The selling, general, and administrative (SG&A) expense ratio remained relatively stable, and retained earnings on assets showed a minor increase.  Conversely, earnings per share experienced a substantial increase, which requires further investigation for possible underlying reasons.