Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 60.15 (%).Trend:Increase 195.72% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 30.16 (%).Trend:Decrease 49.86% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 21.29 (%).Trend:Decrease 29.41% than previous quarter

Overall: decreasing (-64.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 70.12 (%).Trend:Increase 168.04% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 36.1 (%).Trend:Decrease 48.52% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 26.18 (%).Trend:Decrease 27.48% than previous quarter

Overall: decreasing (-62.66%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 227.0 (%).Trend:Increase 198.96% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 114.65 (%).Trend:Decrease 49.49% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 76.67 (%).Trend:Decrease 33.13% than previous quarter

Overall: decreasing (-66.22%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.79 (%).Trend:Decrease 2.62% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.67 (%).Trend:Decrease 0.5% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.62 (%).Trend:Decrease 0.21% than previous quarter

Overall: decreasing (-0.71%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 1 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets 55.86 (%).Trend:Increase 6.1% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 56.94 (%).Trend:Increase 1.93% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 57.62 (%).Trend:Increase 1.19% than previous quarter

Overall: increasing (3.15%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share 3.81 (USD).Trend:Decrease 67.35% than previous quarter
Year 2022 Quarter 2: Earning Per Share 7.51 (USD).Trend:Increase 97.11% than previous quarter
Year 2023 Quarter 3: Earning Per Share 11.87 (USD).Trend:Increase 58.06% than previous quarter

Overall: increasing (211.55%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2022 to Q3 2023 shows substantial fluctuations in various metrics.  Working capital efficiency, measured by liabilities and current assets relative to revenue, is decreasing significantly.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays a substantial downward trend, indicative of potential cost management issues. The selling, general, and administrative (SG&A) expense ratio demonstrates a steady and slight decline. Investment efficiency, assessed through retained earnings on assets, displays a minor but stable increase.  Earnings per share, however, exhibits a substantial increase (211.55%), yet the fluctuation between quarters is considerable.