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 105.83 (%).Trend:Increase 124.31% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 46.74 (%).Trend:Decrease 55.83% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 45.55 (%).Trend:Decrease 2.55% than previous quarter

Overall: decreasing (-56.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 286.32 (%).Trend:Increase 137.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 134.13 (%).Trend:Decrease 53.15% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 102.08 (%).Trend:Decrease 23.89% than previous quarter

Overall: decreasing (-64.35%). 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 -1334.02 (%).Trend:Increase 132.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -691.81 (%).Trend:Decrease 48.14% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -565.6 (%).Trend:Decrease 18.24% than previous quarter

Overall: increasing (-57.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 47.01 (%).Trend:Decrease 18.04% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.29 (%).Trend:Decrease 3.66% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.21 (%).Trend:Increase 13.07% than previous quarter

Overall: increasing (8.93%). 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 -320.85 (%).Trend:Increase 2.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -346.19 (%).Trend:Increase 7.9% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -374.51 (%).Trend:Increase 8.18% than previous quarter

Overall: decreasing (16.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided data (Q1 2023 - Q3 2023) reveals significant volatility in key financial ratios.  Liabilities on revenue decreased substantially (-56.96%), yet current assets on revenue also declined sharply (-64.35%).  Retained earnings to revenue showed a large negative increase (-57.6%), indicating potential financial distress. Conversely, the SG&A expense ratio demonstrated minor growth (8.93%).  Retained earnings on assets experienced a considerable decrease (-16.72%).  The absence of earnings per share data limits a comprehensive assessment.