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 161.78 (%).Trend:Increase 215.73% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 68.16 (%).Trend:Decrease 57.87% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 46.68 (%).Trend:Decrease 31.51% than previous quarter

Overall: decreasing (-71.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 244.58 (%).Trend:Increase 380.51% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 76.6 (%).Trend:Decrease 68.68% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 58.98 (%).Trend:Decrease 23.0% than previous quarter

Overall: decreasing (-75.89%). 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 257.36 (%).Trend:Increase 237.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 124.73 (%).Trend:Decrease 51.53% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 85.66 (%).Trend:Decrease 31.32% than previous quarter

Overall: decreasing (-66.72%). 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 29.4 (%).Trend:Decrease 3.32% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.92 (%).Trend:Decrease 15.24% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 26.32 (%).Trend:Increase 5.62% than previous quarter

Overall: decreasing (-10.48%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 64.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.7 (USD).Trend:Increase 34.62% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.0 (USD).Trend:Increase 42.86% than previous quarter

Overall: increasing (92.31%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 show a decreasing trend for all key metrics except EPS.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue are all declining.  This decline is coupled with significant variation in each metric. However, earnings per share (EPS) are increasing overall.  Retained earnings on assets display a slight overall decrease.