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 45.81 (%).Trend:Increase 163.73% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 22.16 (%).Trend:Decrease 51.63% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 16.21 (%).Trend:Decrease 26.85% than previous quarter

Overall: decreasing (-64.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 101.79 (%).Trend:Increase 203.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 49.26 (%).Trend:Decrease 51.61% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 34.44 (%).Trend:Decrease 30.09% than previous quarter

Overall: decreasing (-66.17%). 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 128.55 (%).Trend:Increase 272.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 66.4 (%).Trend:Decrease 48.35% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 46.06 (%).Trend:Decrease 30.63% than previous quarter

Overall: decreasing (-64.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.03 (%).Trend:Increase 46.15% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.97 (%).Trend:Decrease 14.68% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.33 (%).Trend:Decrease 5.35% than previous quarter

Overall: decreasing (-19.24%). Fluctuation: **Neutral** (moderate 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 40.71 (%).Trend:Decrease 4.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 43.25 (%).Trend:Increase 6.24% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 45.37 (%).Trend:Increase 4.9% than previous quarter

Overall: increasing (11.45%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 96.88% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.71 (USD).Trend:Increase 1083.33% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.68 (USD).Trend:Increase 136.62% than previous quarter

Overall: increasing (2700.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 reveal considerable volatility.  Liabilities on revenue decreased across the three quarters, while current assets on revenue also decreased.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits a significant decrease. The SG&A expense ratio showed a slight downward trend. Investment efficiency continued a pattern of steady increase in retained earnings on assets. Earnings per share exhibited dramatic fluctuations, declining drastically in Q1 2023, increasing significantly in Q2 2023, and further increasing in Q3 2023.  The extreme variability across multiple metrics suggests a company undergoing significant, potentially disruptive, internal or external shifts.