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 117.64 (%).Trend:Increase 170.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 58.82 (%).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 37.96 (%).Trend:Decrease 35.46% than previous quarter

Overall: decreasing (-67.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 276.35 (%).Trend:Increase 175.55% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 138.35 (%).Trend:Decrease 49.94% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 90.67 (%).Trend:Decrease 34.46% than previous quarter

Overall: decreasing (-67.19%). 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 -100.05 (%).Trend:Increase 139.87% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -45.08 (%).Trend:Decrease 54.94% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -27.79 (%).Trend:Decrease 38.35% than previous quarter

Overall: increasing (-72.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.53 (%).Trend:Decrease 4.91% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.83 (%).Trend:Decrease 4.82% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.56 (%).Trend:Decrease 1.95% than previous quarter

Overall: decreasing (-6.68%). 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 -19.29 (%).Trend:Decrease 12.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -17.5 (%).Trend:Decrease 9.28% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -16.52 (%).Trend:Decrease 5.6% than previous quarter

Overall: increasing (-14.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.32 (USD).Trend:Increase 146.15% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.72 (USD).Trend:Increase 125.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.01 (USD).Trend:Increase 40.28% than previous quarter

Overall: increasing (215.62%). Fluctuation: **Significant** (high variation).



Q1 to Q3 2023 financial data exhibits high volatility. Working capital efficiency (liabilities and current assets) displays marked decreases.  Cost efficiency (retained earnings to revenue ratio) shows a fluctuating increase. SG&A expense ratios trend slightly downward.  Investment efficiency and earnings per share both reveal substantial increases with high volatility.