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 44.17 (%).Trend:Decrease 25.36% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19.47 (%).Trend:Decrease 55.92% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 11.15 (%).Trend:Decrease 42.73% than previous quarter

Overall: decreasing (-74.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 178.04 (%).Trend:Increase 58.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 92.75 (%).Trend:Decrease 47.9% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 67.66 (%).Trend:Decrease 27.05% than previous quarter

Overall: decreasing (-62.0%). 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 -68.82 (%).Trend:Increase 88.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -30.06 (%).Trend:Decrease 56.32% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -21.07 (%).Trend:Decrease 29.91% than previous quarter

Overall: increasing (-69.38%). 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 -32.73 (%).Trend:Increase 13.76% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -27.64 (%).Trend:Decrease 15.55% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -26.62 (%).Trend:Decrease 3.69% than previous quarter

Overall: increasing (-18.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.74 (USD).Trend:Decrease 37.41% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.2 (USD).Trend:Increase 83.91% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.0 (USD).Trend:Increase 25.0% than previous quarter

Overall: increasing (129.89%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 reveal significant volatility in working capital, cost, and investment efficiency. Liabilities on revenue decreased by 74.76% overall. Current assets on revenue also fell by 62.0%, showing similar significant fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays an overall increasing trend (a negative percentage) but with noticeable quarterly shifts. Investment efficiency (retained earnings on assets) also shows an upward trend with similar volatility. Earnings per share increased substantially (129.89%), though this too shows significant quarter-to-quarter variability.