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 99.05 (%).Trend:Increase 187.1% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 53.81 (%).Trend:Decrease 45.67% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 33.72 (%).Trend:Decrease 37.34% than previous quarter

Overall: decreasing (-65.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 206.15 (%).Trend:Increase 233.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.38 (%).Trend:Decrease 50.34% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 65.79 (%).Trend:Decrease 35.74% than previous quarter

Overall: decreasing (-68.09%). 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 129.22 (%).Trend:Increase 287.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 66.48 (%).Trend:Decrease 48.55% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 43.39 (%).Trend:Decrease 34.73% than previous quarter

Overall: decreasing (-66.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.35 (%).Trend:Increase 29.85% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.9 (%).Trend:Decrease 8.41% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.56 (%).Trend:Decrease 6.94% than previous quarter

Overall: decreasing (-14.77%). 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 28.89 (%).Trend:Increase 11.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 29.34 (%).Trend:Increase 1.56% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 30.61 (%).Trend:Increase 4.33% than previous quarter

Overall: increasing (5.95%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 92.68% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.45 (USD).Trend:Increase 150.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.99 (USD).Trend:Increase 120.0% than previous quarter

Overall: increasing (450.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 show large fluctuations in several key areas. Working capital efficiency, cost efficiency, and the ratio of retained earnings to revenue demonstrate substantial negative changes.  SG&A expenses show little fluctuation, while investment efficiency experiences moderate growth and earnings per share illustrate significant gains, yet fluctuate widely.