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 88.54 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.89 (%).Trend:Decrease 53.82% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.74 (%).Trend:Decrease 34.61% than previous quarter

Overall: decreasing (-69.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 159.2 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 78.72 (%).Trend:Decrease 50.55% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 52.72 (%).Trend:Decrease 33.03% than previous quarter

Overall: decreasing (-66.88%). 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 203.74 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 106.25 (%).Trend:Decrease 47.85% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 73.33 (%).Trend:Decrease 30.98% than previous quarter

Overall: decreasing (-64.01%). 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 56.95 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 58.8 (%).Trend:Increase 3.25% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 60.6 (%).Trend:Increase 3.06% than previous quarter

Overall: increasing (6.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 2.89 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.35 (USD).Trend:Increase 85.12% than previous quarter
Year 2023 Quarter 3: Earning Per Share 7.75 (USD).Trend:Increase 44.86% than previous quarter

Overall: increasing (168.17%). Fluctuation: **Significant** (high variation).



Q1 2023-Q3 2023 financial data shows a concerning decline in working capital efficiency and cost efficiency.  Liabilities and current assets on revenue, and the ratio of retained earnings to revenue, all significantly decreased, hinting at liquidity problems and potentially lower profit margins.  A positive trend is observed in investment efficiency, with retained earnings on assets showing consistent increases.  Earnings per share are rising sharply, which is positive but with significant volatility.  The combination of declining efficiency metrics and increasing earnings per share warrants further investigation into the underlying causes of these trends.