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 135.22 (%).Trend:Increase 211.64% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 78.56 (%).Trend:Decrease 41.9% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 27.69 (%).Trend:Decrease 64.75% than previous quarter

Overall: decreasing (-79.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 193.03 (%).Trend:Increase 229.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 91.65 (%).Trend:Decrease 52.52% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 61.64 (%).Trend:Decrease 32.74% than previous quarter

Overall: decreasing (-68.07%). 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 609.24 (%).Trend:Increase 227.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 302.19 (%).Trend:Decrease 50.4% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 204.28 (%).Trend:Decrease 32.4% than previous quarter

Overall: decreasing (-66.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.25 (%).Trend:Increase 7.08% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.9 (%).Trend:Decrease 4.46% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.99 (%).Trend:Increase 0.31% than previous quarter

Overall: decreasing (-4.17%). 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 87.77 (%).Trend:Decrease 5.41% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 90.85 (%).Trend:Increase 3.51% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 92.93 (%).Trend:Increase 2.29% than previous quarter

Overall: increasing (5.88%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 84.47% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.0 (USD).Trend:Increase 300.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 6.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (500.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2023 to Q3 2023 show large swings in financial performance.  Liabilities and current assets on revenue decreased significantly, indicating potential financial strain.  The ratio of retained earnings to revenue also decreased considerably, while SG&A expense ratios show minimal change.  Investment efficiency demonstrates a slight overall upward trend.  Earning per share experienced a drastic decline followed by a significant recovery over the three quarters.