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 34.05 (%).Trend:Increase 208.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 15.61 (%).Trend:Decrease 54.16% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 10.74 (%).Trend:Decrease 31.2% than previous quarter

Overall: decreasing (-68.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 57.89 (%).Trend:Increase 214.96% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 24.37 (%).Trend:Decrease 57.9% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 16.15 (%).Trend:Decrease 33.73% than previous quarter

Overall: decreasing (-72.1%). 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 17.15 (%).Trend:Increase 212.96% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 8.54 (%).Trend:Decrease 50.2% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 5.77 (%).Trend:Decrease 32.44% than previous quarter

Overall: decreasing (-66.36%). 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 15.76 (%).Trend:Increase 4.58% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 17.17 (%).Trend:Increase 8.95% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 17.25 (%).Trend:Increase 0.47% than previous quarter

Overall: increasing (9.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.12 (USD).Trend:Decrease 69.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.43 (USD).Trend:Increase 27.68% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.55 (USD).Trend:Increase 8.39% than previous quarter

Overall: increasing (38.39%). Fluctuation: **Neutral** (moderate variation).



Financial statements for Q1-Q3 2023 highlight significant volatility. Liabilities on revenue and current assets on revenue demonstrate substantial decreases over the period, with substantial variation.  The retained earnings-to-revenue ratio also exhibits a significant decrease, demonstrating high fluctuation.  Retained earnings on assets show a minor increase. Earnings per share, initially decreasing significantly, subsequently increased.