Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 105.13 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 279.42 (%).Trend:Increase 165.79% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 94.3 (%).Trend:Decrease 66.25% than previous quarter

Overall: decreasing (-10.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 96.35 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 237.24 (%).Trend:Increase 146.23% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 82.54 (%).Trend:Decrease 65.21% than previous quarter

Overall: decreasing (-14.33%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -24.14 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -65.12 (%).Trend:Increase 169.76% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -20.73 (%).Trend:Decrease 68.17% than previous quarter

Overall: increasing (-14.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.16 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.35 (%).Trend:Decrease 9.97% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.9 (%).Trend:Increase 9.48% than previous quarter

Overall: decreasing (-1.43%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -8.48 (%).Trend:Decrease 7.12% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -9.0 (%).Trend:Increase 6.13% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -7.86 (%).Trend:Decrease 12.67% than previous quarter

Overall: increasing (-7.31%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.9 (USD).Trend:Increase 55.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.39 (USD).Trend:Decrease 56.67% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.06 (USD).Trend:Increase 171.79% than previous quarter

Overall: increasing (17.78%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2022 through Q3 2023 shows substantial volatility in various financial metrics. Working capital efficiency, as measured by liabilities and current assets on revenue, demonstrates a decreasing trend but with significant quarterly fluctuations. Cost efficiency, with the ratio of retained earnings to revenue, exhibits significant variation. Selling, General, and Administrative (SG&A) expense ratios show a slight downward trend with minimal volatility. Investment efficiency, shown by retained earnings on assets, displays a positive trend but still significant quarter-to-quarter fluctuation.  Earnings per share also reveal significant volatility but an upward overall trend.