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 286.63 (%).Trend:Increase 225.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 136.85 (%).Trend:Decrease 52.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 82.47 (%).Trend:Decrease 39.74% than previous quarter

Overall: decreasing (-71.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 244.06 (%).Trend:Increase 202.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 116.78 (%).Trend:Decrease 52.15% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 73.46 (%).Trend:Decrease 37.1% than previous quarter

Overall: decreasing (-69.9%). 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 427.77 (%).Trend:Increase 198.24% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 199.53 (%).Trend:Decrease 53.36% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 129.82 (%).Trend:Decrease 34.94% than previous quarter

Overall: decreasing (-69.65%). 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 55.27 (%).Trend:Decrease 33.55% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.78 (%).Trend:Decrease 0.89% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 53.9 (%).Trend:Decrease 1.61% than previous quarter

Overall: decreasing (-2.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2023 shows significant volatility across all metrics.  Liabilities and current assets on revenue exhibit substantial decreases, while cost efficiency, measured by the retained earnings-to-revenue ratio, also fell significantly. Invest efficiency showed a small decrease. Earnings per share rose significantly with substantial fluctuation.