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 137.58 (%).Trend:Increase 193.47% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 68.85 (%).Trend:Decrease 49.96% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 60.25 (%).Trend:Decrease 12.49% than previous quarter

Overall: decreasing (-56.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 156.56 (%).Trend:Increase 203.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 74.75 (%).Trend:Decrease 52.25% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 53.28 (%).Trend:Decrease 28.72% than previous quarter

Overall: decreasing (-65.97%). 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 67.05 (%).Trend:Increase 202.44% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 33.95 (%).Trend:Decrease 49.37% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 23.28 (%).Trend:Decrease 31.43% than previous quarter

Overall: decreasing (-65.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.29 (%).Trend:Decrease 3.25% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.98 (%).Trend:Decrease 1.79% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.93 (%).Trend:Decrease 0.29% than previous quarter

Overall: decreasing (-2.08%). Fluctuation: **Little** (low variation).


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 8.44 (%).Trend:Increase 1.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 8.8 (%).Trend:Increase 4.27% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 7.75 (%).Trend:Decrease 11.93% than previous quarter

Overall: decreasing (-8.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 66.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: increasing (400.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations. Liabilities on revenue increased dramatically in Q1 2023, then decreased in Q2 and Q3, resulting in a net decrease. Similarly, current assets on revenue experienced a substantial increase in Q1, followed by significant decreases in Q2 and Q3.  Cost efficiency shows a significant decline in the ratio of retained earnings to revenue across the three quarters, while SG&A expense ratio shows a slight decrease. Investment efficiency shows a slight decline in retained earnings on assets. Earnings per share saw a large increase. Overall, the company's financial performance in Q1-Q3 2023 exhibits substantial volatility, especially in working capital and earnings.