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 158.38 (%).Trend:Increase 187.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 76.81 (%).Trend:Decrease 51.5% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 51.89 (%).Trend:Decrease 32.44% than previous quarter

Overall: decreasing (-67.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 199.07 (%).Trend:Increase 157.76% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.01 (%).Trend:Decrease 48.76% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 70.57 (%).Trend:Decrease 30.82% than previous quarter

Overall: decreasing (-64.55%). 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 146.02 (%).Trend:Increase 198.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 75.62 (%).Trend:Decrease 48.21% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 52.77 (%).Trend:Decrease 30.22% than previous quarter

Overall: decreasing (-63.86%). 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 25.76 (%).Trend:Increase 14.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.71 (%).Trend:Increase 3.69% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 27.81 (%).Trend:Increase 4.12% than previous quarter

Overall: increasing (7.96%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.65 (USD).Trend:Decrease 61.31% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.38 (USD).Trend:Increase 112.31% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.17 (USD).Trend:Increase 57.25% than previous quarter

Overall: increasing (233.85%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 financial data reveals a largely negative trend across several key metrics. Liabilities and current assets on revenue show significant declines and substantial volatility, suggesting issues with working capital management. Cost efficiency, measured by the ratio of retained earnings to revenue, also demonstrates substantial volatility and a negative overall trend.  Investment efficiency remains relatively stable and consistently positive.  Earnings per share exhibit significant fluctuation, including increases and decreases. Overall, the financial health appears unstable and negatively impacted during the period.