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 304.23 (%).Trend:Increase 346.87% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 114.27 (%).Trend:Decrease 62.44% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 63.35 (%).Trend:Decrease 44.56% than previous quarter

Overall: decreasing (-79.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 183.52 (%).Trend:Increase 77.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 74.03 (%).Trend:Decrease 59.66% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 51.76 (%).Trend:Decrease 30.08% than previous quarter

Overall: decreasing (-71.8%). 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 -272.03 (%).Trend:Increase 151.14% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -129.08 (%).Trend:Decrease 52.55% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -82.29 (%).Trend:Decrease 36.25% than previous quarter

Overall: increasing (-69.75%). 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 -23.89 (%).Trend:Decrease 21.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.83 (%).Trend:Decrease 0.25% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -22.58 (%).Trend:Decrease 5.25% than previous quarter

Overall: increasing (-5.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.58 (USD).Trend:Decrease 55.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.22 (USD).Trend:Increase 110.34% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.93 (USD).Trend:Increase 58.2% than previous quarter

Overall: increasing (232.76%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 2023 to Q3 2023 exhibits significant volatility. Liabilities on revenue sharply increased in Q1 2023, decreasing in Q2 and Q3. Current assets on revenue exhibit a similar, consistent decreasing trend. Cost efficiency, as indicated by retained earnings to revenue ratios, shows a notable, mostly decreasing trend. Investment efficiency, as measured by retained earnings on assets, shows a small overall positive trend.  Earnings per share increased significantly through the period.  Data variability necessitates further evaluation for outliers.