Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 37.17 (%).Trend:Decrease 16.3% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 70.69 (%).Trend:Increase 90.18% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 46.19 (%).Trend:Decrease 34.66% than previous quarter

Overall: increasing (24.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 80.1 (%).Trend:Decrease 26.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 154.08 (%).Trend:Increase 92.36% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 101.07 (%).Trend:Decrease 34.4% than previous quarter

Overall: increasing (26.18%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -0.84 (%).Trend:Decrease 52.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2.27 (%).Trend:Increase 170.24% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 0.34 (%).Trend:Decrease 114.98% than previous quarter

Overall: increasing (-140.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.7 (%).Trend:Increase 1.46% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.57 (%).Trend:Increase 8.97% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.34 (%).Trend:Decrease 2.18% than previous quarter

Overall: increasing (6.6%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -0.22 (%).Trend:Decrease 31.25% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -0.36 (%).Trend:Increase 63.64% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 0.08 (%).Trend:Decrease 122.22% than previous quarter

Overall: increasing (-136.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.84 (USD).Trend:Increase 2.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.07 (USD).Trend:Decrease 108.33% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.12 (USD).Trend:Decrease 271.43% than previous quarter

Overall: decreasing (-85.71%). Fluctuation: **Significant** (high variation).



The period from Q3 2022 to Q3 2023 shows a significant increase in liabilities on revenue (24.27%) and current assets on revenue (26.18%), both with significant fluctuation.  The ratio of retained earnings to revenue increased (-140.48%), exhibiting high variation.  SG&A expense ratio showed a small increase (6.6%), with low variation. Retained earnings on assets increased significantly (-136.36%), and earnings per share decreased significantly (-85.71%), both displaying significant fluctuation.