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 129.91 (%).Trend:Increase 180.52% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 64.03 (%).Trend:Decrease 50.71% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 41.44 (%).Trend:Decrease 35.28% than previous quarter

Overall: decreasing (-68.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 169.34 (%).Trend:Increase 140.2% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 81.78 (%).Trend:Decrease 51.71% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 51.78 (%).Trend:Decrease 36.68% than previous quarter

Overall: decreasing (-69.42%). 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 375.13 (%).Trend:Increase 178.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 180.78 (%).Trend:Decrease 51.81% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 118.28 (%).Trend:Decrease 34.57% than previous quarter

Overall: decreasing (-68.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.75 (%).Trend:Increase 91.93% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.53 (%).Trend:Decrease 6.18% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.03 (%).Trend:Decrease 2.7% than previous quarter

Overall: decreasing (-8.71%). 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 53.01 (%).Trend:Decrease 23.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 52.76 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 54.15 (%).Trend:Increase 2.63% than previous quarter

Overall: increasing (2.15%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.02 (USD).Trend:Decrease 67.28% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.1 (USD).Trend:Increase 101.99% than previous quarter
Year 2023 Quarter 3: Earning Per Share 10.71 (USD).Trend:Increase 75.57% than previous quarter

Overall: increasing (254.64%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 shows significant downward trends in liabilities on revenue, current assets, and the retained earnings to revenue ratio, after considerable increases in Q1 2023.  The SG&A expense ratio displays little fluctuation, while investment efficiency (retained earnings on assets) demonstrates slight growth in Q3.  Earnings per share experience a significant increase in Q3 after a large decrease in Q1.  The data points to potential financial recovery, although volatility remains a concern.