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 64.04 (%).Trend:Increase 192.96% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.56 (%).Trend:Decrease 47.6% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 43.44 (%).Trend:Increase 29.44% than previous quarter

Overall: decreasing (-32.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 629.91 (%).Trend:Increase 197.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 291.23 (%).Trend:Decrease 53.77% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 201.94 (%).Trend:Decrease 30.66% than previous quarter

Overall: decreasing (-67.94%). 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 1042.26 (%).Trend:Increase 206.68% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 502.3 (%).Trend:Decrease 51.81% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 339.21 (%).Trend:Decrease 32.47% than previous quarter

Overall: decreasing (-67.45%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.22 (%).Trend:Decrease 21.98% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.69 (%).Trend:Increase 14.34% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.14 (%).Trend:Increase 2.29% than previous quarter

Overall: increasing (16.96%). 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 83.25 (%).Trend:Decrease 1.98% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 82.95 (%).Trend:Decrease 0.36% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 82.72 (%).Trend:Decrease 0.28% than previous quarter

Overall: decreasing (-0.64%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 5.2 (USD).Trend:Decrease 60.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share 10.73 (USD).Trend:Increase 106.35% than previous quarter
Year 2023 Quarter 3: Earning Per Share 16.44 (USD).Trend:Increase 53.22% than previous quarter

Overall: increasing (216.15%). Fluctuation: **Significant** (high variation).



Significant fluctuations are evident across various financial metrics. Working capital efficiency shows a significant decrease in both liabilities and current assets on revenue, indicating potential instability.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also reveals substantial volatility, with a significant decrease. Conversely, the Selling, General & Administrative (SG&A) expense ratio shows little fluctuation, increasing slightly overall. Investment efficiency, as represented by retained earnings on assets, demonstrates minor fluctuations, decreasing overall.  Earnings per share show substantial volatility, increasing significantly from Q1 to Q3 2023.  These findings warrant further investigation into the underlying causes of these fluctuations to understand their impact on the company's financial health.