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 101.74 (%).Trend:Increase 261.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 52.14 (%).Trend:Decrease 48.75% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 32.45 (%).Trend:Decrease 37.76% than previous quarter

Overall: decreasing (-68.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 154.51 (%).Trend:Increase 209.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 76.23 (%).Trend:Decrease 50.66% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 47.36 (%).Trend:Decrease 37.87% than previous quarter

Overall: decreasing (-69.35%). 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 193.13 (%).Trend:Increase 232.3% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 102.54 (%).Trend:Decrease 46.91% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 70.64 (%).Trend:Decrease 31.11% than previous quarter

Overall: decreasing (-63.42%). 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 51.44 (%).Trend:Decrease 3.63% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 51.94 (%).Trend:Increase 0.97% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 54.3 (%).Trend:Increase 4.54% than previous quarter

Overall: increasing (5.56%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.71 (USD).Trend:Decrease 88.13% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.27 (USD).Trend:Increase 78.87% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.82 (USD).Trend:Increase 43.31% than previous quarter

Overall: increasing (156.34%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 indicate a decreasing trend in working capital efficiency.  Liabilities and current assets on revenue decreased significantly over the period, while cost efficiency (retained earnings ratio) also experienced a large decrease. Invest efficiency shows small fluctuations in retained earnings on assets, trending upwards. Earnings per share demonstrate significant increases and decreases, implying considerable volatility.