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 97.57 (%).Trend:Increase 119.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 52.48 (%).Trend:Decrease 46.21% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 40.29 (%).Trend:Decrease 23.23% than previous quarter

Overall: decreasing (-58.71%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 212.94 (%).Trend:Increase 144.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.88 (%).Trend:Decrease 51.69% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 75.9 (%).Trend:Decrease 26.22% than previous quarter

Overall: decreasing (-64.36%). 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 171.1 (%).Trend:Increase 212.45% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 88.16 (%).Trend:Decrease 48.47% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 59.82 (%).Trend:Decrease 32.15% than previous quarter

Overall: decreasing (-65.04%). 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 37.55 (%).Trend:Increase 19.36% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 38.89 (%).Trend:Increase 3.57% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 37.33 (%).Trend:Decrease 4.01% than previous quarter

Overall: decreasing (-0.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.46 (USD).Trend:Decrease 66.28% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.85 (USD).Trend:Increase 95.21% than previous quarter
Year 2023 Quarter 3: Earning Per Share 3.07 (USD).Trend:Increase 7.72% than previous quarter

Overall: increasing (110.27%). Fluctuation: **Significant** (high variation).



The financial statements for Q1-Q3 2023 show significant variability across key metrics.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all declined.  However, earnings per share saw a noteworthy increase.  Investment efficiency was the only metric exhibiting a relatively steady negative trend in retained earnings on assets.