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 57.44 (%).Trend:Increase 234.73% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 37.23 (%).Trend:Decrease 35.18% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 23.9 (%).Trend:Decrease 35.8% than previous quarter

Overall: decreasing (-58.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 75.78 (%).Trend:Increase 161.4% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 29.13 (%).Trend:Decrease 61.56% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 18.7 (%).Trend:Decrease 35.81% than previous quarter

Overall: decreasing (-75.32%). 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 262.59 (%).Trend:Increase 214.59% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 134.93 (%).Trend:Decrease 48.62% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 91.25 (%).Trend:Decrease 32.37% than previous quarter

Overall: decreasing (-65.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.49 (%).Trend:Increase 12.85% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.63 (%).Trend:Decrease 2.65% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.37 (%).Trend:Decrease 0.82% than previous quarter

Overall: decreasing (-3.45%). 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 33.03 (%).Trend:Increase 1.26% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 30.74 (%).Trend:Decrease 6.93% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 32.16 (%).Trend:Increase 4.62% than previous quarter

Overall: decreasing (-2.63%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 73.4% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



Financial performance for Q1-Q3 2023 reveals significant volatility.  Working capital efficiency is negatively impacted by substantial decreases in liabilities and current assets on revenue.  Cost efficiency, measured by the ratio of retained earnings to revenue, has experienced a significant negative trend.  The SG&A expense ratio has a slight downward trend. Investment efficiency (retained earnings on assets) also shows a slight decrease.  However, earnings per share saw a substantial increase from the prior period.  Close monitoring of the operational aspects and potential remedial strategies is recommended.