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 55.34 (%).Trend:Increase 202.9% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27.08 (%).Trend:Decrease 51.07% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 20.4 (%).Trend:Decrease 24.67% than previous quarter

Overall: decreasing (-63.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 93.06 (%).Trend:Increase 268.85% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 45.15 (%).Trend:Decrease 51.48% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 33.65 (%).Trend:Decrease 25.47% than previous quarter

Overall: decreasing (-63.84%). 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 159.98 (%).Trend:Increase 281.09% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 86.19 (%).Trend:Decrease 46.12% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 59.68 (%).Trend:Decrease 30.76% than previous quarter

Overall: decreasing (-62.7%). 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 63.83 (%).Trend:Increase 3.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 67.49 (%).Trend:Increase 5.73% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 65.81 (%).Trend:Decrease 2.49% than previous quarter

Overall: increasing (3.1%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.9 (USD).Trend:Decrease 77.08% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.35 (USD).Trend:Increase 76.32% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.35 (USD).Trend:Increase 29.85% than previous quarter

Overall: increasing (128.95%). Fluctuation: **Significant** (high variation).



Financial performance for Q1 to Q3 2023 reveals significant downward trends. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased.  A notable exception is earnings per share, which increased from Q1 to Q3, with a significant jump between Q2 and Q3.  Investment efficiency, however, displays little fluctuation, steadily increasing over the period.  Overall, the performance suggests a challenging period for the company, with sharp fluctuations across many key metrics.