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 74.62 (%).Trend:Increase 188.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.65 (%).Trend:Decrease 48.2% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 25.27 (%).Trend:Decrease 34.62% than previous quarter

Overall: decreasing (-66.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 38.47 (%).Trend:Increase 111.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 18.09 (%).Trend:Decrease 52.98% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 11.54 (%).Trend:Decrease 36.21% than previous quarter

Overall: decreasing (-70.0%). 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 -6.2 (%).Trend:Decrease 1391.67% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -4.05 (%).Trend:Decrease 34.68% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -2.19 (%).Trend:Decrease 45.93% than previous quarter

Overall: increasing (-64.68%). 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 -1.51 (%).Trend:Decrease 557.58% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1.99 (%).Trend:Increase 31.79% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -1.68 (%).Trend:Decrease 15.58% than previous quarter

Overall: decreasing (11.26%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 80.81% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: increasing (400.0%). Fluctuation: **Significant** (high variation).



Analysis of Q1 2023 to Q3 2023 data shows significant volatility across multiple metrics. Liabilities on revenue decreased by 66.14%, and current assets on revenue also decreased (70.0%), both exhibiting high variability.  Cost efficiency, as measured by retained earnings ratios, displayed a net increase (-64.68%), while retained earnings on assets slightly decreased (-11.26%).  However, earnings per share increased dramatically (400.0%), indicating substantial fluctuation.