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 93.94 (%).Trend:Increase 208.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 43.02 (%).Trend:Decrease 54.2% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 28.78 (%).Trend:Decrease 33.1% than previous quarter

Overall: decreasing (-69.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 204.16 (%).Trend:Increase 207.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 98.38 (%).Trend:Decrease 51.81% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 66.5 (%).Trend:Decrease 32.4% than previous quarter

Overall: decreasing (-67.43%). 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 424.83 (%).Trend:Increase 203.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 213.64 (%).Trend:Decrease 49.71% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 141.25 (%).Trend:Decrease 33.88% than previous quarter

Overall: decreasing (-66.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.58 (%).Trend:Increase 7.88% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.48 (%).Trend:Decrease 1.04% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.42 (%).Trend:Decrease 0.63% than previous quarter

Overall: decreasing (-1.67%). 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 67.23 (%).Trend:Increase 0.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 68.8 (%).Trend:Increase 2.34% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 69.49 (%).Trend:Increase 1.0% than previous quarter

Overall: increasing (3.36%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.14 (USD).Trend:Decrease 63.46% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.96 (USD).Trend:Increase 71.93% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.37 (USD).Trend:Decrease 30.1% than previous quarter

Overall: increasing (20.18%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 financial data reveals significant downtrends in working capital efficiency. Liabilities and current assets on revenue both decreased substantially overall. Cost efficiency, as measured by retained earnings to revenue, exhibited a considerable decline.  SG&A expense ratios decreased slightly overall. Investment efficiency improved gradually, with retained earnings on assets increasing steadily. Earnings per share showed a net increase, though with substantial ups and downs.