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 206.8 (%).Trend:Increase 206.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 99.88 (%).Trend:Decrease 51.7% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 61.75 (%).Trend:Decrease 38.18% than previous quarter

Overall: decreasing (-70.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 188.87 (%).Trend:Increase 171.01% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 91.01 (%).Trend:Decrease 51.81% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 54.66 (%).Trend:Decrease 39.94% than previous quarter

Overall: decreasing (-71.06%). 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 8.92 (%).Trend:Increase 591.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 8.18 (%).Trend:Decrease 8.3% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 8.06 (%).Trend:Decrease 1.47% than previous quarter

Overall: decreasing (-9.64%). Fluctuation: **Little** (low 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 1.45 (%).Trend:Increase 137.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 2.86 (%).Trend:Increase 97.24% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 4.42 (%).Trend:Increase 54.55% than previous quarter

Overall: increasing (204.83%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.59 (USD).Trend:Increase 78.79% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.69 (USD).Trend:Decrease 555.93% than previous quarter
Year 2023 Quarter 3: Earning Per Share 6.16 (USD).Trend:Increase 129.0% than previous quarter

Overall: increasing (-1144.07%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 show significant shifts in key financial metrics.  Liabilities and current assets on revenue are declining, while the ratio of retained earnings to revenue shows minor decline.  Retained earnings on assets and earnings per share exhibit notable increases and decreases, signifying volatility in financial performance.  This highly variable trend requires further analysis to determine underlying causes and potential future implications.