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 101.44 (%).Trend:Increase 147.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 58.72 (%).Trend:Decrease 42.11% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 37.55 (%).Trend:Decrease 36.05% than previous quarter

Overall: decreasing (-62.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 142.95 (%).Trend:Increase 173.85% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.43 (%).Trend:Decrease 43.74% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 52.7 (%).Trend:Decrease 34.48% than previous quarter

Overall: decreasing (-63.13%). 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 177.58 (%).Trend:Increase 166.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 97.78 (%).Trend:Decrease 44.94% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 68.68 (%).Trend:Decrease 29.76% than previous quarter

Overall: decreasing (-61.32%). 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 39.61 (%).Trend:Increase 0.92% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 39.93 (%).Trend:Increase 0.81% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 41.83 (%).Trend:Increase 4.76% than previous quarter

Overall: increasing (5.6%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 reveal significant volatility in working capital and cost efficiency measures. Liabilities on revenue, current assets on revenue, and the retained earnings-to-revenue ratio all display substantial declines and increases. Conversely, investment efficiency exhibits relatively little fluctuation. Earnings per share show significant variation with a sharp decline, then a return to previous levels, followed by a substantial increase.