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 108.54 (%).Trend:Increase 210.29% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 88.28 (%).Trend:Decrease 18.67% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 30.42 (%).Trend:Decrease 65.54% than previous quarter

Overall: decreasing (-71.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 151.29 (%).Trend:Increase 210.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.27 (%).Trend:Decrease 53.55% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 46.42 (%).Trend:Decrease 33.94% than previous quarter

Overall: decreasing (-69.32%). 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 4.47 (%).Trend:Increase 246.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 2.25 (%).Trend:Decrease 49.66% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 1.85 (%).Trend:Decrease 17.78% than previous quarter

Overall: decreasing (-58.61%). 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 1.17 (%).Trend:Increase 13.59% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 1.26 (%).Trend:Increase 7.69% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 1.63 (%).Trend:Increase 29.37% than previous quarter

Overall: increasing (39.32%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.07 (USD).Trend:Decrease 111.29% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.1 (USD).Trend:Increase 42.86% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.22 (USD).Trend:Increase 120.0% than previous quarter

Overall: increasing (214.29%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2023 show considerable volatility.  Liabilities and current assets on revenue both decreased significantly, indicating possible financial strain.  Cost efficiency, measured by the ratio of retained earnings to revenue, decreased significantly. Invest efficiency shows a modest increase, but earnings per share saw a notable positive increase, which could suggest improved profitability.