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 286.63 (%).Trend:Increase 225.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 136.85 (%).Trend:Decrease 52.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 82.47 (%).Trend:Decrease 39.74% than previous quarter

Overall: decreasing (-71.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 244.06 (%).Trend:Increase 202.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 116.78 (%).Trend:Decrease 52.15% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 73.46 (%).Trend:Decrease 37.1% than previous quarter

Overall: decreasing (-69.9%). 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 427.77 (%).Trend:Increase 198.24% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 199.53 (%).Trend:Decrease 53.36% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 129.82 (%).Trend:Decrease 34.94% than previous quarter

Overall: decreasing (-69.65%). 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 55.27 (%).Trend:Decrease 33.55% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.78 (%).Trend:Decrease 0.89% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 53.9 (%).Trend:Decrease 1.61% than previous quarter

Overall: decreasing (-2.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2023 to Q3 2023 reveal substantial volatility across key metrics.  Working capital efficiency, as measured by liabilities and current assets on revenue, is decreasing overall but with significant fluctuations quarter-to-quarter.  Cost efficiency, based on retained earnings to revenue, also indicates a substantial decline, showing major quarter-to-quarter swings.  Conversely, investment efficiency, measured by retained earnings on assets, is declining modestly and shows little fluctuation. Earnings per share are showing a significant overall rise, but with large variations during the three quarters.