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 205.3 (%).Trend:Increase 226.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 94.46 (%).Trend:Decrease 53.99% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 62.75 (%).Trend:Decrease 33.57% than previous quarter

Overall: decreasing (-69.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 178.23 (%).Trend:Increase 117.57% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 82.07 (%).Trend:Decrease 53.95% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 58.52 (%).Trend:Decrease 28.7% than previous quarter

Overall: decreasing (-67.17%). 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 65.94 (%).Trend:Increase 239.02% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 30.37 (%).Trend:Decrease 53.94% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 22.25 (%).Trend:Decrease 26.74% than previous quarter

Overall: decreasing (-66.26%). 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 6.59 (%).Trend:Increase 2.49% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.49 (%).Trend:Decrease 1.52% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 7.21 (%).Trend:Increase 11.09% than previous quarter

Overall: increasing (9.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 66.46% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.83 (USD).Trend:Increase 50.91% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.27 (USD).Trend:Increase 53.01% than previous quarter

Overall: increasing (130.91%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 demonstrate significant fluctuations across various metrics. Liabilities and current assets on revenue show substantial decreases over the three quarters, contrasted with a mild increase in retained earnings on assets. The ratio of retained earnings to revenue also decreases markedly, though earnings per share show an overall increase, but with significant quarter-to-quarter variability.