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 286.63 (%).Trend:Increase 225.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 136.85 (%).Trend:Decrease 52.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 82.47 (%).Trend:Decrease 39.74% than previous quarter

Overall: decreasing (-71.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 244.06 (%).Trend:Increase 202.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 116.78 (%).Trend:Decrease 52.15% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 73.46 (%).Trend:Decrease 37.1% than previous quarter

Overall: decreasing (-69.9%). 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 427.77 (%).Trend:Increase 198.24% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 199.53 (%).Trend:Decrease 53.36% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 129.82 (%).Trend:Decrease 34.94% than previous quarter

Overall: decreasing (-69.65%). 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 55.27 (%).Trend:Decrease 33.55% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.78 (%).Trend:Decrease 0.89% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 53.9 (%).Trend:Decrease 1.61% than previous quarter

Overall: decreasing (-2.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).



The financial statements for Q1 2023 to Q3 2023 show significant fluctuations in working capital efficiency metrics. Liabilities on revenue and current assets on revenue both decreased significantly overall, but with large quarter-to-quarter variations. Cost efficiency, measured by the ratio of retained earnings to revenue, also experienced substantial declines with considerable volatility.  Investment efficiency, as measured by retained earnings on assets, shows a minor overall decrease, and low fluctuation.  Earnings per share show a significant increase overall, but again, with sizable quarter-to-quarter changes.