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 60.74 (%).Trend:Increase 195.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29.64 (%).Trend:Decrease 51.2% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 19.41 (%).Trend:Decrease 34.51% than previous quarter

Overall: decreasing (-68.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 62.73 (%).Trend:Increase 194.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 31.29 (%).Trend:Decrease 50.12% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 20.99 (%).Trend:Decrease 32.92% than previous quarter

Overall: decreasing (-66.54%). 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 30.15 (%).Trend:Increase 226.65% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 15.81 (%).Trend:Decrease 47.56% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 11.04 (%).Trend:Decrease 30.17% than previous quarter

Overall: decreasing (-63.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.03 (%).Trend:Increase 1.8% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.99 (%).Trend:Decrease 0.44% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.97 (%).Trend:Decrease 0.22% than previous quarter

Overall: decreasing (-0.66%). 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 24.86 (%).Trend:Increase 11.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.94 (%).Trend:Increase 4.34% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 27.02 (%).Trend:Increase 4.16% than previous quarter

Overall: increasing (8.69%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 62.5% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 9.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).



Financial data from Q1 to Q3 2023 reveals significant volatility in working capital efficiency, cost efficiency, and earnings per share.  Liabilities and current assets on revenue decreased substantially, with considerable variability, potentially indicating liquidity issues.  The retained earnings-to-revenue ratio also decreased significantly, suggesting profitability concerns.  SG&A expenses show a stable, slight decline. Investment efficiency demonstrated a consistent rise in retained earnings on assets, while earnings per share saw an overall substantial increase but with marked quarter-to-quarter fluctuations.  The significant variations in many key metrics necessitate further analysis to identify underlying issues and potential trends.