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 42.16 (%).Trend:Increase 70.34% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19.59 (%).Trend:Decrease 53.53% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 16.43 (%).Trend:Decrease 16.13% than previous quarter

Overall: decreasing (-61.03%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 284.14 (%).Trend:Increase 185.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 155.63 (%).Trend:Decrease 45.23% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 114.53 (%).Trend:Decrease 26.41% than previous quarter

Overall: decreasing (-59.69%). 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 -983.03 (%).Trend:Increase 195.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -464.34 (%).Trend:Decrease 52.76% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -296.69 (%).Trend:Decrease 36.11% than previous quarter

Overall: increasing (-69.82%). 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 -278.73 (%).Trend:Increase 1.76% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -248.05 (%).Trend:Decrease 11.01% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -221.63 (%).Trend:Decrease 10.65% than previous quarter

Overall: increasing (-20.49%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.04 (USD).Trend:Decrease 85.19% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.23 (USD).Trend:Increase 475.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.34 (USD).Trend:Increase 47.83% than previous quarter

Overall: increasing (750.0%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 financial data exhibits substantial volatility.  Liabilities on revenue dropped significantly from 42.16% to 16.43%, indicating improved management of liabilities.  Current assets on revenue also declined from 284.14% to 114.53%, suggesting potential issues with asset utilization.  Despite a negative ratio, retained earnings improved, while retained earnings on assets showed slight improvement. Earnings per share experienced dramatic growth, increasing from $0.04 to $0.34.