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 59.01 (%).Trend:Increase 139.98% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.93 (%).Trend:Decrease 32.33% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.23 (%).Trend:Decrease 44.33% than previous quarter

Overall: decreasing (-62.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 149.84 (%).Trend:Increase 153.45% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.66 (%).Trend:Decrease 46.17% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 51.15 (%).Trend:Decrease 36.59% than previous quarter

Overall: decreasing (-65.86%). 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 118.98 (%).Trend:Increase 230.41% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 61.69 (%).Trend:Decrease 48.15% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 38.99 (%).Trend:Decrease 36.8% than previous quarter

Overall: decreasing (-67.23%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.31 (%).Trend:Increase 6.3% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.99 (%).Trend:Increase 7.18% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.65 (%).Trend:Decrease 3.35% than previous quarter

Overall: increasing (3.59%). 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 36.26 (%).Trend:Increase 14.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 34.94 (%).Trend:Decrease 3.64% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 35.09 (%).Trend:Increase 0.43% than previous quarter

Overall: decreasing (-3.23%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.95 (USD).Trend:Decrease 77.7% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.59 (USD).Trend:Increase 67.37% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.36 (USD).Trend:Increase 111.32% than previous quarter

Overall: increasing (253.68%). Fluctuation: **Significant** (high variation).



A meticulous review of Q1 2023-Q3 2023 data shows considerable variation in key financial metrics.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue decreased substantially.  Conversely, the SG&A expense ratio increased, indicating rising operational costs.  Retained earnings on assets decreased slightly, while earnings per share increased significantly, suggesting inconsistencies in financial health.