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 129.91 (%).Trend:Increase 180.52% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 64.03 (%).Trend:Decrease 50.71% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 41.44 (%).Trend:Decrease 35.28% than previous quarter

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

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 169.34 (%).Trend:Increase 140.2% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 81.78 (%).Trend:Decrease 51.71% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 51.78 (%).Trend:Decrease 36.68% than previous quarter

Overall: decreasing (-69.42%). 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 375.13 (%).Trend:Increase 178.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 180.78 (%).Trend:Decrease 51.81% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 118.28 (%).Trend:Decrease 34.57% than previous quarter

Overall: decreasing (-68.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.75 (%).Trend:Increase 91.93% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.53 (%).Trend:Decrease 6.18% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.03 (%).Trend:Decrease 2.7% than previous quarter

Overall: decreasing (-8.71%). 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 53.01 (%).Trend:Decrease 23.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 52.76 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 54.15 (%).Trend:Increase 2.63% than previous quarter

Overall: increasing (2.15%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.02 (USD).Trend:Decrease 67.28% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.1 (USD).Trend:Increase 101.99% than previous quarter
Year 2023 Quarter 3: Earning Per Share 10.71 (USD).Trend:Increase 75.57% than previous quarter

Overall: increasing (254.64%). Fluctuation: **Significant** (high variation).



The financial statements from Q1 2023 to Q3 2023 show a significant decrease in working capital efficiency, with liabilities and current assets on revenue declining substantially.  The Ratio of Retained Earnings to Revenue also decreased significantly.  However, the Selling, General & Administrative (SG&A) expense ratio decreased only slightly, while Retained Earnings on Assets showed a minor increase.  Earning Per Share increased dramatically, with significant fluctuations across the three quarters.  Overall, the financial health exhibits substantial variation across these three quarters.