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 189.13 (%).Trend:Increase 224.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 89.14 (%).Trend:Decrease 52.87% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 60.39 (%).Trend:Decrease 32.25% than previous quarter

Overall: decreasing (-68.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 194.83 (%).Trend:Increase 214.29% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 96.35 (%).Trend:Decrease 50.55% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 67.76 (%).Trend:Decrease 29.67% than previous quarter

Overall: decreasing (-65.22%). 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 437.15 (%).Trend:Increase 205.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 207.32 (%).Trend:Decrease 52.57% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 137.83 (%).Trend:Decrease 33.52% than previous quarter

Overall: decreasing (-68.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.7 (%).Trend:Increase 1.33% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.81 (%).Trend:Decrease 3.76% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.66 (%).Trend:Decrease 0.66% than previous quarter

Overall: decreasing (-4.39%). 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 77.67 (%).Trend:Increase 3.91% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 76.94 (%).Trend:Decrease 0.94% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 76.23 (%).Trend:Decrease 0.92% than previous quarter

Overall: decreasing (-1.85%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.33 (USD).Trend:Decrease 34.71% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.94 (USD).Trend:Increase 78.38% than previous quarter
Year 2023 Quarter 3: Earning Per Share 9.41 (USD).Trend:Increase 58.42% than previous quarter

Overall: increasing (182.58%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 reveals considerable volatility across key metrics.  Working capital efficiency shows a substantial decrease in both liabilities and current assets as a percentage of revenue, pointing towards potentially unstable short-term financial management.  Cost efficiency indicates a slight decline in SG&A expense ratios, while the ratio of retained earnings to revenue experienced a steep decrease. Investment efficiency shows a minimal change in retained earnings on assets. Earnings per share saw a considerable increase over the period, indicating positive trends in profitability.