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 90.99 (%).Trend:Increase 267.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 45.71 (%).Trend:Decrease 49.76% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 24.02 (%).Trend:Decrease 47.45% than previous quarter

Overall: decreasing (-73.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 204.46 (%).Trend:Increase 229.03% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 103.27 (%).Trend:Decrease 49.49% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 62.97 (%).Trend:Decrease 39.02% than previous quarter

Overall: decreasing (-69.2%). 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 367.87 (%).Trend:Increase 216.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 182.15 (%).Trend:Decrease 50.49% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 119.01 (%).Trend:Decrease 34.66% than previous quarter

Overall: decreasing (-67.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.01 (%).Trend:Increase 16.36% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.45 (%).Trend:Decrease 4.87% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.2 (%).Trend:Decrease 4.11% than previous quarter

Overall: decreasing (-8.78%). 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 104.06 (%).Trend:Decrease 1.2% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 103.18 (%).Trend:Decrease 0.85% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 107.8 (%).Trend:Increase 4.48% than previous quarter

Overall: increasing (3.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 73.89% 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).



Financial data from Q1 to Q3 2023 reveals significant volatility across various key metrics.  Working capital efficiency shows a steep decrease in liabilities on revenue (-73.6%) and current assets on revenue (-69.2%), indicating possible issues with asset management and potential financial strain.  Cost efficiency also shows a negative trend, with a substantial decline in the ratio of retained earnings to revenue (-67.65%).  However, selling, general, and administrative (SG&A) expense ratios are decreasing at a relatively stable rate (-8.78%). Investment efficiency shows a slight, but positive upward trend in retained earnings on assets (3.59%).  Earnings per share (EPS) have increased dramatically (200%) from Q1 to Q3, but this growth is driven by significant quarter-over-quarter fluctuations.