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 73.95 (%).Trend:Increase 169.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.02 (%).Trend:Decrease 48.59% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.45 (%).Trend:Decrease 30.43% than previous quarter

Overall: decreasing (-64.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 19.91 (%).Trend:Increase 139.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 10.34 (%).Trend:Decrease 48.07% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 7.51 (%).Trend:Decrease 27.37% than previous quarter

Overall: decreasing (-62.28%). 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 -51.05 (%).Trend:Increase 130.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -24.31 (%).Trend:Decrease 52.38% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -15.94 (%).Trend:Decrease 34.43% than previous quarter

Overall: increasing (-68.78%). 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 -19.66 (%).Trend:Decrease 13.92% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -17.8 (%).Trend:Decrease 9.46% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -16.54 (%).Trend:Decrease 7.08% than previous quarter

Overall: increasing (-15.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.02 (USD).Trend:Increase 108.16% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.8 (USD).Trend:Increase 76.47% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.3 (USD).Trend:Increase 27.78% than previous quarter

Overall: increasing (125.49%). Fluctuation: **Significant** (high variation).



Financial statements from Q1-Q3 2023 indicate significant fluctuations in various key metrics.  Liabilities on revenue decreased substantially from Q1 to Q3.  Current assets on revenue also decreased. The ratio of retained earnings to revenue showed a fluctuating and overall negative trend.  Investment efficiency, however, displayed a slight upward trend in retained earnings on assets.  Earnings per share showed substantial increases throughout the period, yet fluctuations remain substantial.