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 55.34 (%).Trend:Increase 202.9% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27.08 (%).Trend:Decrease 51.07% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 20.4 (%).Trend:Decrease 24.67% than previous quarter

Overall: decreasing (-63.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 93.06 (%).Trend:Increase 268.85% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 45.15 (%).Trend:Decrease 51.48% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 33.65 (%).Trend:Decrease 25.47% than previous quarter

Overall: decreasing (-63.84%). 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 159.98 (%).Trend:Increase 281.09% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 86.19 (%).Trend:Decrease 46.12% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 59.68 (%).Trend:Decrease 30.76% than previous quarter

Overall: decreasing (-62.7%). 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 63.83 (%).Trend:Increase 3.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 67.49 (%).Trend:Increase 5.73% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 65.81 (%).Trend:Decrease 2.49% than previous quarter

Overall: increasing (3.1%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.9 (USD).Trend:Decrease 77.08% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.35 (USD).Trend:Increase 76.32% than previous quarter
Year 2023 Quarter 3: Earning Per Share 4.35 (USD).Trend:Increase 29.85% than previous quarter

Overall: increasing (128.95%). Fluctuation: **Significant** (high variation).



Financial performance for Q1-Q3 2023 shows declines across several key metrics, with considerable volatility. Liabilities and current assets on revenue, as well as the ratio of retained earnings to revenue, all decreased significantly over the three quarters.  In contrast, earnings per share increased substantially, but with considerable quarterly variation.  Investment efficiency, however, exhibited minimal variation.  Overall, the financial report indicates significant volatility and potential challenges.