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 38.87 (%).Trend:Increase 170.68% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 22.68 (%).Trend:Decrease 41.65% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 15.05 (%).Trend:Decrease 33.64% than previous quarter

Overall: decreasing (-61.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 122.26 (%).Trend:Increase 201.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 65.67 (%).Trend:Decrease 46.29% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 42.75 (%).Trend:Decrease 34.9% than previous quarter

Overall: decreasing (-65.03%). 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 40.07 (%).Trend:Increase 228.44% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 21.02 (%).Trend:Decrease 47.54% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 13.65 (%).Trend:Decrease 35.06% than previous quarter

Overall: decreasing (-65.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.6 (%).Trend:Increase 20.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.74 (%).Trend:Increase 1.46% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.66 (%).Trend:Decrease 0.82% than previous quarter

Overall: increasing (0.63%). 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 23.25 (%).Trend:Increase 8.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.08 (%).Trend:Decrease 0.73% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 22.69 (%).Trend:Decrease 1.69% than previous quarter

Overall: decreasing (-2.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.17 (USD).Trend:Decrease 32.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.29 (USD).Trend:Increase 70.59% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.21 (USD).Trend:Decrease 27.59% than previous quarter

Overall: increasing (23.53%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 financial data reveals significant downward trends in liabilities on revenue, current assets on revenue, and retained earnings relative to revenue, all characterized by high fluctuation.  In contrast, the SG&A expense ratio displayed a minor upward trend with low variability.  Retained earnings on assets decreased slightly, showing minimal fluctuation, while earnings per share increased significantly despite considerable volatility.