Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 105.13 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 279.42 (%).Trend:Increase 165.79% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 94.3 (%).Trend:Decrease 66.25% than previous quarter

Overall: decreasing (-10.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 96.35 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 237.24 (%).Trend:Increase 146.23% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 82.54 (%).Trend:Decrease 65.21% than previous quarter

Overall: decreasing (-14.33%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -24.14 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -65.12 (%).Trend:Increase 169.76% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -20.73 (%).Trend:Decrease 68.17% than previous quarter

Overall: increasing (-14.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.16 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.35 (%).Trend:Decrease 9.97% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.9 (%).Trend:Increase 9.48% than previous quarter

Overall: decreasing (-1.43%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -8.48 (%).Trend:Decrease 7.12% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -9.0 (%).Trend:Increase 6.13% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -7.86 (%).Trend:Decrease 12.67% than previous quarter

Overall: increasing (-7.31%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.9 (USD).Trend:Increase 55.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.39 (USD).Trend:Decrease 56.67% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.06 (USD).Trend:Increase 171.79% than previous quarter

Overall: increasing (17.78%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q3 2023 reveals significant volatility across various metrics.  Liabilities and current assets on revenue exhibit fluctuating trends, with substantial decreases and increases among quarters, impacting working capital efficiency.  Cost efficiency, as measured by the retained earnings to revenue ratio, shows a notable increase, despite significant fluctuations. SG&A expense ratio demonstrates less volatility, trending downward.  Investment efficiency, as measured by retained earnings on assets, shows an overall upward trend with considerable quarter-to-quarter variation. Earnings per share also show a marked increase overall, despite substantial quarter-over-quarter fluctuations.