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 115.12 (%).Trend:Increase 138.84% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 73.55 (%).Trend:Decrease 36.11% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 56.94 (%).Trend:Decrease 22.58% than previous quarter

Overall: decreasing (-50.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 89.87 (%).Trend:Increase 139.72% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 49.85 (%).Trend:Decrease 44.53% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 36.58 (%).Trend:Decrease 26.62% than previous quarter

Overall: decreasing (-59.3%). 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 68.17 (%).Trend:Increase 120.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 45.64 (%).Trend:Decrease 33.05% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 33.36 (%).Trend:Decrease 26.91% than previous quarter

Overall: decreasing (-51.06%). 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 9.3 (%).Trend:Increase 18.17% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 9.26 (%).Trend:Decrease 0.43% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 8.8 (%).Trend:Decrease 4.97% than previous quarter

Overall: decreasing (-5.38%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Increase 0.0% 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 1.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: stable (0.0%). Fluctuation: **Little** (low variation).



Financial statements from Q1 to Q3 2023 reveal a significant and varied decline in several key areas. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all experienced substantial decreases with high fluctuation.  Investment efficiency also trended downward, though with less variability. Earnings per share remained constant.