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 40.96 (%).Trend:Increase 158.59% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19.72 (%).Trend:Decrease 51.86% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 14.05 (%).Trend:Decrease 28.75% than previous quarter

Overall: decreasing (-65.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 77.74 (%).Trend:Increase 201.2% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 42.72 (%).Trend:Decrease 45.05% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 30.31 (%).Trend:Decrease 29.05% than previous quarter

Overall: decreasing (-61.01%). 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 209.42 (%).Trend:Increase 261.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 108.81 (%).Trend:Decrease 48.04% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 73.83 (%).Trend:Decrease 32.15% than previous quarter

Overall: decreasing (-64.75%). 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 61.68 (%).Trend:Increase 6.79% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 63.1 (%).Trend:Increase 2.3% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 63.28 (%).Trend:Increase 0.29% than previous quarter

Overall: increasing (2.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 2.86 (USD).Trend:Decrease 73.54% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.29 (USD).Trend:Increase 119.93% than previous quarter
Year 2023 Quarter 3: Earning Per Share 9.98 (USD).Trend:Increase 58.66% than previous quarter

Overall: increasing (248.95%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2023 reveals significant and negative trends across working capital and cost efficiency metrics. Liabilities on revenue decreased by 65.7% overall, while current assets on revenue experienced a similar decrease (61.01%).  The ratio of retained earnings to revenue also showed substantial declines (-64.75%).  Contrastingly, retained earnings on assets demonstrate a consistent upward trend, increasing by 2.59% overall, with minimal fluctuation. Earnings per share demonstrated a substantial increase (248.95%) overall, but with significant volatility.