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 246.1 (%).Trend:Increase 198.01% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 119.02 (%).Trend:Decrease 51.64% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 81.78 (%).Trend:Decrease 31.29% than previous quarter

Overall: decreasing (-66.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 269.69 (%).Trend:Increase 185.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 137.1 (%).Trend:Decrease 49.16% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 93.52 (%).Trend:Decrease 31.79% than previous quarter

Overall: decreasing (-65.32%). 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 140.04 (%).Trend:Increase 204.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 68.7 (%).Trend:Decrease 50.94% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 47.57 (%).Trend:Decrease 30.76% than previous quarter

Overall: decreasing (-66.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.95 (%).Trend:Decrease 0.43% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.55 (%).Trend:Decrease 5.76% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.29 (%).Trend:Decrease 3.97% than previous quarter

Overall: decreasing (-9.5%). 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 19.22 (%).Trend:Increase 4.51% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 19.4 (%).Trend:Increase 0.94% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 19.99 (%).Trend:Increase 3.04% than previous quarter

Overall: increasing (4.01%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.7 (USD).Trend:Decrease 64.29% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.53 (USD).Trend:Increase 107.65% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.74 (USD).Trend:Increase 62.61% than previous quarter

Overall: increasing (237.65%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 demonstrate continued volatility.  Working capital efficiency, measured by liabilities and current assets relative to revenue, shows significant declines and increases.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits substantial changes.  SG&A expenses display a steady decrease with minimal fluctuation. Investment efficiency displays a consistent upward trend in retained earnings on assets.  Earnings per share show large swings and increases.