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 203.92 (%).Trend:Increase 248.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 101.3 (%).Trend:Decrease 50.32% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 63.74 (%).Trend:Decrease 37.08% than previous quarter

Overall: decreasing (-68.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 183.89 (%).Trend:Increase 223.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 90.82 (%).Trend:Decrease 50.61% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 63.74 (%).Trend:Decrease 29.82% than previous quarter

Overall: decreasing (-65.34%). 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 -79.29 (%).Trend:Increase 167.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -34.23 (%).Trend:Decrease 56.83% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -20.62 (%).Trend:Decrease 39.76% than previous quarter

Overall: increasing (-73.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.6 (%).Trend:Increase 6.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.22 (%).Trend:Decrease 2.79% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.09 (%).Trend:Decrease 0.98% than previous quarter

Overall: decreasing (-3.75%). 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 -26.95 (%).Trend:Decrease 17.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.87 (%).Trend:Decrease 11.43% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -21.01 (%).Trend:Decrease 11.98% than previous quarter

Overall: increasing (-22.04%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 64.76% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.71 (USD).Trend:Increase 113.75% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.62 (USD).Trend:Increase 53.22% than previous quarter

Overall: increasing (227.5%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2023 to Q3 2023 show major fluctuations in several key metrics.  Working capital efficiency, measured by liabilities and current assets on revenue, saw overall decreases with significant volatility.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits a downward trend with large variations.  Selling, general, and administrative expense ratios remained relatively stable, declining slightly overall.  Investment efficiency, as measured by retained earnings on assets, saw a consistent decrease. Earnings per share displayed significant fluctuations, increasing overall.