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 71.88 (%).Trend:Increase 163.59% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.17 (%).Trend:Decrease 55.24% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 21.35 (%).Trend:Decrease 33.63% than previous quarter

Overall: decreasing (-70.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 87.04 (%).Trend:Increase 169.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 40.42 (%).Trend:Decrease 53.56% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 27.29 (%).Trend:Decrease 32.48% than previous quarter

Overall: decreasing (-68.65%). 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 2.86 (%).Trend:Decrease 189.94% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 5.98 (%).Trend:Increase 109.09% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 6.72 (%).Trend:Increase 12.37% than previous quarter

Overall: increasing (134.97%). 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 0.87 (%).Trend:Decrease 133.59% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 3.59 (%).Trend:Increase 312.64% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 5.85 (%).Trend:Increase 62.95% than previous quarter

Overall: increasing (572.41%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 327.27% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.59 (USD).Trend:Increase 136.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.9 (USD).Trend:Increase 52.54% than previous quarter

Overall: increasing (260.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations, with liabilities on revenue decreasing from Q1 2023 to Q3 2023 by 70.3%, and current assets on revenue also decreasing by 68.65% over the same period.  Cost efficiency, however, shows an increase in the ratio of retained earnings to revenue by 135%.  Investment efficiency demonstrates a substantial increase in retained earnings on assets by 572.41%, while earning per share also saw a significant increase of 260% over the three quarters.  Significant fluctuations are observed across all metrics, suggesting a dynamic financial performance with potentially high risks and/or opportunities.