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 188.84 (%).Trend:Increase 162.02% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 92.1 (%).Trend:Decrease 51.23% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 61.62 (%).Trend:Decrease 33.09% than previous quarter

Overall: decreasing (-67.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 151.88 (%).Trend:Increase 49.96% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 86.84 (%).Trend:Decrease 42.82% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 32.96 (%).Trend:Decrease 62.05% than previous quarter

Overall: decreasing (-78.3%). 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 948.57 (%).Trend:Increase 214.8% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 474.3 (%).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 317.85 (%).Trend:Decrease 32.99% than previous quarter

Overall: decreasing (-66.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.02 (%).Trend:Increase 1.06% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.63 (%).Trend:Decrease 0.93% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.62 (%).Trend:Decrease 0.02% than previous quarter

Overall: decreasing (-0.95%). 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 51.38 (%).Trend:Increase 5.57% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 51.83 (%).Trend:Increase 0.88% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 51.47 (%).Trend:Decrease 0.69% than previous quarter

Overall: increasing (0.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 2.0 (USD).Trend:Decrease 91.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 9.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (350.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 indicate substantial fluctuations in working capital efficiency. Liabilities on revenue decreased by 67.37% while current assets on revenue decreased by 78.3%, showing significant variability. Cost efficiency, measured by the ratio of retained earnings to revenue, also decreased significantly (66.49%).  However, selling, general, and administrative (SG&A) expenses exhibited minimal variation, decreasing by 0.95%.  Investment efficiency, as measured by retained earnings on assets, increased slightly (0.18%) with low variation.  Earning per share saw substantial growth, increasing by 350.0%.