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 134.83 (%).Trend:Increase 218.15% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 62.7 (%).Trend:Decrease 53.5% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 41.42 (%).Trend:Decrease 33.94% than previous quarter

Overall: decreasing (-69.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 259.33 (%).Trend:Increase 200.43% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 125.17 (%).Trend:Decrease 51.73% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 83.62 (%).Trend:Decrease 33.19% than previous quarter

Overall: decreasing (-67.76%). 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 385.02 (%).Trend:Increase 169.62% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 184.36 (%).Trend:Decrease 52.12% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 121.01 (%).Trend:Decrease 34.36% than previous quarter

Overall: decreasing (-68.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.92 (%).Trend:Increase 3.23% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.02 (%).Trend:Decrease 7.62% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.02 (%).Trend:Increase 0.0% than previous quarter

Overall: decreasing (-7.62%). 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 77.41 (%).Trend:Decrease 5.18% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 77.21 (%).Trend:Decrease 0.26% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 76.9 (%).Trend:Decrease 0.4% than previous quarter

Overall: decreasing (-0.66%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.2 (USD).Trend:Decrease 61.54% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.59 (USD).Trend:Increase 195.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.95 (USD).Trend:Increase 61.02% than previous quarter

Overall: increasing (375.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2023 displays substantial volatility. Liabilities on revenue and current assets on revenue experienced sharp declines and increases across the three quarters, indicating inconsistent management of short-term resources. The ratio of retained earnings to revenue decreased significantly.  SG&A expense ratio showed minimal changes, in contrast to the significant fluctuations in other metrics.  Retained earnings on assets showed little change, whereas earnings per share exhibited substantial increases and decreases.