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).



Financial performance from Q1 2023 to Q3 2023 shows significant fluctuations across various metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, is declining significantly.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also displays significant decrease.  Conversely, investment efficiency, indicated by retained earnings on assets, shows a steady increase. Earnings per share (EPS) saw a dramatic increase from Q1 to Q3.  The significant fluctuations across the board highlight the dynamic nature of the business.