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 74.19 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.12 (%).Trend:Decrease 52.66% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.87 (%).Trend:Decrease 34.88% than previous quarter

Overall: decreasing (-69.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 245.17 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 121.9 (%).Trend:Decrease 50.28% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 81.0 (%).Trend:Decrease 33.55% than previous quarter

Overall: decreasing (-66.96%). 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 106.12 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 52.2 (%).Trend:Decrease 50.81% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 35.18 (%).Trend:Decrease 32.61% than previous quarter

Overall: decreasing (-66.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.64 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.42 (%).Trend:Increase 3.3% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.0 (%).Trend:Decrease 1.72% than previous quarter

Overall: increasing (1.52%). 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 26.02 (%).Trend:Decrease 2.73% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.9 (%).Trend:Decrease 0.46% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 26.34 (%).Trend:Increase 1.7% than previous quarter

Overall: increasing (1.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.1 (USD).Trend:Decrease 90.29% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.27 (USD).Trend:Increase 170.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.52 (USD).Trend:Increase 92.59% than previous quarter

Overall: increasing (420.0%). Fluctuation: **Significant** (high variation).



Analysis of Q1 2023 to Q3 2023 data reveals significant decreases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, indicating potential instability.  Conversely, the selling, general, and administrative expense ratio and retained earnings on assets show only slight variations.  Earning per share, however, increased dramatically over the three quarters, suggesting possible recovery or non-representative data.