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 108.54 (%).Trend:Increase 210.29% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 88.28 (%).Trend:Decrease 18.67% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 30.42 (%).Trend:Decrease 65.54% than previous quarter

Overall: decreasing (-71.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 151.29 (%).Trend:Increase 210.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.27 (%).Trend:Decrease 53.55% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 46.42 (%).Trend:Decrease 33.94% than previous quarter

Overall: decreasing (-69.32%). 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 4.47 (%).Trend:Increase 246.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 2.25 (%).Trend:Decrease 49.66% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 1.85 (%).Trend:Decrease 17.78% than previous quarter

Overall: decreasing (-58.61%). 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 1.17 (%).Trend:Increase 13.59% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 1.26 (%).Trend:Increase 7.69% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 1.63 (%).Trend:Increase 29.37% than previous quarter

Overall: increasing (39.32%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.07 (USD).Trend:Decrease 111.29% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.1 (USD).Trend:Increase 42.86% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.22 (USD).Trend:Increase 120.0% than previous quarter

Overall: increasing (214.29%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2023 highlight significant volatility across various metrics. Liabilities and current assets on revenue experienced considerable decreases.  Cost efficiency, as measured by retained earnings to revenue, also experienced a substantial overall decrease.  However, retained earnings on assets show a positive trend, and earnings per share saw a large positive increase, suggesting potential profitability improvement.