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 81.07 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.09 (%).Trend:Decrease 50.55% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.22 (%).Trend:Decrease 34.6% than previous quarter

Overall: decreasing (-67.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 82.07 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 39.8 (%).Trend:Decrease 51.5% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 27.79 (%).Trend:Decrease 30.18% than previous quarter

Overall: decreasing (-66.14%). 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 0.52 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1.12 (%).Trend:Increase 115.38% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 2.19 (%).Trend:Increase 95.54% than previous quarter

Overall: increasing (321.15%). 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 0.16 (%).Trend:Decrease 98.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 0.68 (%).Trend:Increase 325.0% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 1.98 (%).Trend:Increase 191.18% than previous quarter

Overall: increasing (1137.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.13 (USD).Trend:Decrease 98.03% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.41 (USD).Trend:Increase 215.38% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.14 (USD).Trend:Increase 178.05% than previous quarter

Overall: increasing (776.92%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased substantially from Q1 to Q3 2023, followed by an increase in Q2 2021, and then a decrease in Q3 2021.  Similarly, current assets on revenue decreased significantly, with similar patterns of fluctuation. Cost efficiency shows a large increase in the ratio of retained earnings to revenue. Investment efficiency shows a dramatic increase, then decrease.  Earnings per share also show significant increases and decreases. Overall, the financial performance exhibits significant fluctuations across all metrics.