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 135.22 (%).Trend:Increase 211.64% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 78.56 (%).Trend:Decrease 41.9% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 27.69 (%).Trend:Decrease 64.75% than previous quarter

Overall: decreasing (-79.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 193.03 (%).Trend:Increase 229.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 91.65 (%).Trend:Decrease 52.52% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 61.64 (%).Trend:Decrease 32.74% than previous quarter

Overall: decreasing (-68.07%). 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 609.24 (%).Trend:Increase 227.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 302.19 (%).Trend:Decrease 50.4% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 204.28 (%).Trend:Decrease 32.4% than previous quarter

Overall: decreasing (-66.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.25 (%).Trend:Increase 7.08% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.9 (%).Trend:Decrease 4.46% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.99 (%).Trend:Increase 0.31% than previous quarter

Overall: decreasing (-4.17%). 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 87.77 (%).Trend:Decrease 5.41% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 90.85 (%).Trend:Increase 3.51% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 92.93 (%).Trend:Increase 2.29% than previous quarter

Overall: increasing (5.88%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 84.47% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.0 (USD).Trend:Increase 300.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 6.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (500.0%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2023 to Q3 2023 reveals significant and variable financial performance.  Liabilities and current assets on revenue demonstrate significant declines, potentially indicating challenges in managing working capital.  The retained earnings ratio also decreased substantially, demonstrating significant instability in cost efficiency. SG&A expense ratio shows little change, while investment efficiency demonstrates a slight upward trend, contrasting with the overall downward movement in other areas. Earning per share experienced a major decrease then significant growth, highlighting variability in profitability.