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 198.84 (%).Trend:Increase 206.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 92.06 (%).Trend:Decrease 53.7% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 62.29 (%).Trend:Decrease 32.34% than previous quarter

Overall: decreasing (-68.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 269.81 (%).Trend:Increase 113.51% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 134.68 (%).Trend:Decrease 50.08% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 96.53 (%).Trend:Decrease 28.33% than previous quarter

Overall: decreasing (-64.22%). 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 193.2 (%).Trend:Increase 206.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96.32 (%).Trend:Decrease 50.14% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 67.02 (%).Trend:Decrease 30.42% than previous quarter

Overall: decreasing (-65.31%). 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 14.32 (%).Trend:Increase 7.11% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 14.91 (%).Trend:Increase 4.12% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 16.3 (%).Trend:Increase 9.32% than previous quarter

Overall: increasing (13.83%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.1 (USD).Trend:Decrease 116.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.14 (USD).Trend:Decrease 240.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.87 (USD).Trend:Increase 521.43% than previous quarter

Overall: increasing (-970.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 reveals significant decreases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, all characterized by substantial fluctuations.  In contrast, retained earnings on assets demonstrate consistent growth with minimal variation.  Earnings per share, despite initial declines, show a sharp rise in Q3 2023, resulting in highly volatile performance.