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 52.59 (%).Trend:Increase 137.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27.81 (%).Trend:Decrease 47.12% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 19.26 (%).Trend:Decrease 30.74% than previous quarter

Overall: decreasing (-63.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 250.6 (%).Trend:Increase 159.82% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 131.35 (%).Trend:Decrease 47.59% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 91.29 (%).Trend:Decrease 30.5% than previous quarter

Overall: decreasing (-63.57%). 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 156.98 (%).Trend:Increase 158.49% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 77.66 (%).Trend:Decrease 50.53% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 54.27 (%).Trend:Decrease 30.12% than previous quarter

Overall: decreasing (-65.43%). 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 29.59 (%).Trend:Decrease 0.67% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 28.58 (%).Trend:Decrease 3.41% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 28.99 (%).Trend:Increase 1.43% than previous quarter

Overall: decreasing (-2.03%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.3 (USD).Trend:Decrease 60.53% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.18 (USD).Trend:Decrease 40.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.51 (USD).Trend:Increase 183.33% than previous quarter

Overall: increasing (70.0%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities and current assets on revenue decreased significantly, indicating potential issues with working capital efficiency.  Similarly, the ratio of retained earnings to revenue also decreased substantially.  Conversely, retained earnings on assets showed a small overall decrease, while earnings per share increased significantly despite substantial quarter-to-quarter fluctuations.