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 80.58 (%).Trend:Increase 200.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.39 (%).Trend:Decrease 51.12% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 27.47 (%).Trend:Decrease 30.26% than previous quarter

Overall: decreasing (-65.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 299.23 (%).Trend:Increase 234.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 140.16 (%).Trend:Decrease 53.16% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 93.29 (%).Trend:Decrease 33.44% than previous quarter

Overall: decreasing (-68.82%). 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 96.43 (%).Trend:Increase 255.31% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 46.79 (%).Trend:Decrease 51.48% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 31.29 (%).Trend:Decrease 33.13% than previous quarter

Overall: decreasing (-67.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.96 (%).Trend:Increase 6.73% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.72 (%).Trend:Decrease 1.72% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.05 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (0.64%). 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 17.48 (%).Trend:Increase 0.63% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 17.65 (%).Trend:Increase 0.97% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 17.63 (%).Trend:Decrease 0.11% than previous quarter

Overall: increasing (0.86%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 2023 to Q3 2023 show significant fluctuations. Liabilities on revenue experienced a large increase in Q1 2023 followed by substantial decreases in the subsequent quarters. Current assets on revenue also demonstrate volatile movements with high increases and decreases.  Cost efficiency metrics, including the ratio of retained earnings to revenue, exhibit significant volatility.  The SG&A expense ratio displays minimal fluctuation, increasing slightly overall. Investment efficiency shows a gradual increase in retained earnings on assets, with little variation.