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 80.14 (%).Trend:Increase 215.26% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.65 (%).Trend:Decrease 51.77% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 27.9 (%).Trend:Decrease 27.81% than previous quarter

Overall: decreasing (-65.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 400.6 (%).Trend:Increase 158.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 181.02 (%).Trend:Decrease 54.81% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 106.87 (%).Trend:Decrease 40.96% than previous quarter

Overall: decreasing (-73.32%). 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 1.42 (%).Trend:Decrease 517.65% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1.27 (%).Trend:Decrease 10.56% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -9.33 (%).Trend:Decrease 834.65% than previous quarter

Overall: decreasing (-757.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.14 (%).Trend:Increase 12.03% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 31.08 (%).Trend:Decrease 3.3% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.45 (%).Trend:Decrease 2.03% than previous quarter

Overall: decreasing (-5.26%). 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 0.18 (%).Trend:Decrease 228.57% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 0.36 (%).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -4.23 (%).Trend:Decrease 1275.0% than previous quarter

Overall: decreasing (-2450.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.12 (USD).Trend:Decrease 81.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.37 (USD).Trend:Increase 208.33% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 2.7% than previous quarter

Overall: increasing (216.67%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023,  liabilities and current assets on revenue decreased significantly, indicating potential working capital challenges.  The ratio of retained earnings to revenue also dropped dramatically, suggesting a need for cost efficiency improvements.  While SG&A expenses showed a small decline,  retained earnings on assets experienced a sharp decrease.  Despite overall instability, earnings per share saw substantial growth.