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 119.15 (%).Trend:Increase 220.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57.63 (%).Trend:Decrease 51.63% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 40.16 (%).Trend:Decrease 30.31% than previous quarter

Overall: decreasing (-66.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 91.96 (%).Trend:Increase 223.12% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 50.09 (%).Trend:Decrease 45.53% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 29.26 (%).Trend:Decrease 41.59% than previous quarter

Overall: decreasing (-68.18%). 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 247.84 (%).Trend:Increase 216.45% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 107.27 (%).Trend:Decrease 56.72% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 70.8 (%).Trend:Decrease 34.0% than previous quarter

Overall: decreasing (-71.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.16 (%).Trend:Increase 4.78% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.31 (%).Trend:Decrease 8.35% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.87 (%).Trend:Decrease 2.17% than previous quarter

Overall: decreasing (-10.33%). 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 26.6 (%).Trend:Decrease 6.11% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.61 (%).Trend:Increase 0.04% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 28.12 (%).Trend:Increase 5.67% than previous quarter

Overall: increasing (5.71%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statement responses show significant fluctuations in working capital and cost efficiency metrics over Q1-Q3 2023.  Liabilities and current assets on revenue declined significantly from Q1 to Q3, reflecting unstable trends.  Retained earnings-to-revenue ratios saw substantial increases in Q1 2023, followed by steep declines in Q2 and Q3. The SG&A expense ratio displays consistent decreases. Conversely, investment efficiency, with a slight increase in retained earnings on assets, exhibited relatively stable performance.