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 77.97 (%).Trend:Increase 248.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.62 (%).Trend:Decrease 53.03% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 29.42 (%).Trend:Decrease 19.66% than previous quarter

Overall: decreasing (-62.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 84.84 (%).Trend:Increase 227.44% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 35.74 (%).Trend:Decrease 57.87% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 28.38 (%).Trend:Decrease 20.59% than previous quarter

Overall: decreasing (-66.55%). 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 125.35 (%).Trend:Increase 387.17% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 67.77 (%).Trend:Decrease 45.94% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 48.9 (%).Trend:Decrease 27.84% than previous quarter

Overall: decreasing (-60.99%). 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 20.12 (%).Trend:Increase 19.05% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 21.15 (%).Trend:Increase 5.12% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 22.83 (%).Trend:Increase 7.94% than previous quarter

Overall: increasing (13.47%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 85.71% 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 4.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (300.0%). Fluctuation: **Significant** (high variation).



The company's financial performance in 2023 displays a complex picture. Working capital efficiency, with liabilities and current assets on revenue significantly decreasing, suggests potential liquidity concerns.  Cost efficiency also declined substantially, raising questions about profitability.  In contrast,  invest efficiency improved steadily, a positive sign.  Earnings per share (EPS) rose dramatically, potentially signaling improved profitability or a restructuring of the company's share structure. Overall, the significant fluctuations in various key financial metrics warrant further investigation to determine the underlying factors and their implications for the future.