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 73.13 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.89 (%).Trend:Decrease 50.92% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 23.33 (%).Trend:Decrease 35.0% than previous quarter

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

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 81.21 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 39.36 (%).Trend:Decrease 51.53% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 25.9 (%).Trend:Decrease 34.2% than previous quarter

Overall: decreasing (-68.11%). 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 14.2 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 6.38 (%).Trend:Decrease 55.07% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 4.82 (%).Trend:Decrease 24.45% than previous quarter

Overall: decreasing (-66.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.82 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 1.81 (%).Trend:Decrease 0.55% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.7 (%).Trend:Decrease 6.08% than previous quarter

Overall: decreasing (-6.59%). 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 7.16 (%).Trend:Decrease 17.89% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.67 (%).Trend:Decrease 6.84% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 7.88 (%).Trend:Increase 18.14% than previous quarter

Overall: increasing (10.06%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.96 (USD).Trend:Decrease 81.75% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.84 (USD).Trend:Decrease 12.5% than previous quarter
Year 2023 Quarter 3: Earning Per Share 2.8 (USD).Trend:Increase 233.33% than previous quarter

Overall: increasing (191.67%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 illustrate significant declines in working capital efficiency, cost efficiency (ratio of retained earnings to revenue), and current assets on revenue, demonstrating large variations. The SG&A expense ratio shows a slight decrease with lower variability. Investment efficiency reveals an increase (10.06%) in retained earnings on assets with less variation. Earnings per share show a large rise (191.67%) with significant quarter-to-quarter fluctuations.