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 101.44 (%).Trend:Increase 147.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 58.72 (%).Trend:Decrease 42.11% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 37.55 (%).Trend:Decrease 36.05% than previous quarter

Overall: decreasing (-62.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 142.95 (%).Trend:Increase 173.85% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.43 (%).Trend:Decrease 43.74% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 52.7 (%).Trend:Decrease 34.48% than previous quarter

Overall: decreasing (-63.13%). 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 177.58 (%).Trend:Increase 166.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 97.78 (%).Trend:Decrease 44.94% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 68.68 (%).Trend:Decrease 29.76% than previous quarter

Overall: decreasing (-61.32%). 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 39.61 (%).Trend:Increase 0.92% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 39.93 (%).Trend:Increase 0.81% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 41.83 (%).Trend:Increase 4.76% than previous quarter

Overall: increasing (5.6%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 show significant volatility in working capital, cost, and earnings efficiency metrics. Liabilities on revenue, current assets on revenue, and the retained earnings-to-revenue ratio experienced substantial fluctuations.  Investment efficiency, on the other hand, exhibited stable growth. Earnings per share followed a significant pattern of decline and subsequent recovery.