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 88.54 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.89 (%).Trend:Decrease 53.82% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.74 (%).Trend:Decrease 34.61% than previous quarter

Overall: decreasing (-69.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 159.2 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 78.72 (%).Trend:Decrease 50.55% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 52.72 (%).Trend:Decrease 33.03% than previous quarter

Overall: decreasing (-66.88%). 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 203.74 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 106.25 (%).Trend:Decrease 47.85% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 73.33 (%).Trend:Decrease 30.98% than previous quarter

Overall: decreasing (-64.01%). 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 56.95 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 58.8 (%).Trend:Increase 3.25% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 60.6 (%).Trend:Increase 3.06% than previous quarter

Overall: increasing (6.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 2.89 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.35 (USD).Trend:Increase 85.12% than previous quarter
Year 2023 Quarter 3: Earning Per Share 7.75 (USD).Trend:Increase 44.86% than previous quarter

Overall: increasing (168.17%). Fluctuation: **Significant** (high variation).



Financial performance for Q1 2023 to Q3 2023 reveals a concerning decline in working capital efficiency. Liabilities and current assets on revenue show significant decreases, impacting liquidity and potentially cash flow. Cost efficiency also decreased significantly, signifying potentially lower profit margins.  In contrast, investment efficiency shows a steady, albeit slight increase, in retained earnings on assets. Earnings per share are also significantly increasing over the same period, with substantial fluctuations, demonstrating potential growth in earnings, but also highlighting the unpredictable nature of the financial performance.