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 76.88 (%).Trend:Increase 222.75% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.27 (%).Trend:Decrease 50.22% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.23 (%).Trend:Decrease 31.46% than previous quarter

Overall: decreasing (-65.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 420.03 (%).Trend:Increase 202.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 207.07 (%).Trend:Decrease 50.7% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 142.07 (%).Trend:Decrease 31.39% than previous quarter

Overall: decreasing (-66.18%). 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 95.16 (%).Trend:Increase 261.41% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 49.67 (%).Trend:Decrease 47.8% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 35.84 (%).Trend:Decrease 27.84% than previous quarter

Overall: decreasing (-62.34%). 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 14.7 (%).Trend:Increase 15.29% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 15.57 (%).Trend:Increase 5.92% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 16.64 (%).Trend:Increase 6.87% than previous quarter

Overall: increasing (13.2%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.29 (USD).Trend:Decrease 62.34% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.61 (USD).Trend:Increase 110.34% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 63.93% than previous quarter

Overall: increasing (244.83%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 to Q3 2023 demonstrate a mixed financial picture. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all exhibited a substantial decrease in overall values, though with considerable volatility.  Investment efficiency, represented by retained earnings on assets, displayed a relatively consistent upward trend, while earnings per share showed a notable increase from Q1 to Q3 2023, albeit with substantial quarterly fluctuations.  Significant volatility is apparent in most financial metrics.