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 69.07 (%).Trend:Increase 239.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 31.07 (%).Trend:Decrease 55.02% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.48 (%).Trend:Decrease 27.65% than previous quarter

Overall: decreasing (-67.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 98.99 (%).Trend:Increase 248.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 44.55 (%).Trend:Decrease 55.0% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 28.2 (%).Trend:Decrease 36.7% than previous quarter

Overall: decreasing (-71.51%). 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 396.66 (%).Trend:Increase 285.59% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 205.01 (%).Trend:Decrease 48.32% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 135.55 (%).Trend:Decrease 33.88% than previous quarter

Overall: decreasing (-65.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.8 (%).Trend:Increase 13.92% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.09 (%).Trend:Increase 16.11% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 2.14 (%).Trend:Increase 2.39% than previous quarter

Overall: increasing (18.89%). 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 75.71 (%).Trend:Increase 5.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 78.21 (%).Trend:Increase 3.3% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 76.0 (%).Trend:Decrease 2.83% than previous quarter

Overall: increasing (0.38%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 80.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 10.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: increasing (233.33%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 show significant volatility.  Working capital efficiency indicates a substantial decrease in liabilities and current assets on revenue with high variation.  Cost efficiency shows a large decrease in the ratio of retained earnings to revenue, although the SG&A expense ratio displays a consistent increase. Investment efficiency demonstrates a relatively stable increase in retained earnings on assets. Earnings per share show significant variation, with a large decrease in Q1, then substantial increases.