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 164.32 (%).Trend:Increase 192.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.57 (%).Trend:Decrease 50.97% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 54.24 (%).Trend:Decrease 32.68% than previous quarter

Overall: decreasing (-66.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 178.2 (%).Trend:Increase 198.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 87.87 (%).Trend:Decrease 50.69% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 59.53 (%).Trend:Decrease 32.25% than previous quarter

Overall: decreasing (-66.59%). 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 -20.37 (%).Trend:Increase 170.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -9.65 (%).Trend:Decrease 52.63% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -8.28 (%).Trend:Decrease 14.2% than previous quarter

Overall: increasing (-59.35%). 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 -6.04 (%).Trend:Decrease 7.08% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -5.82 (%).Trend:Decrease 3.64% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -7.64 (%).Trend:Increase 31.27% than previous quarter

Overall: decreasing (26.49%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance in Q1-Q3 2023 reveals a downward trend in working capital efficiency, with significant decreases in both liabilities and current assets on revenue.  The ratio of retained earnings to revenue, however, shows an increase, though still with large fluctuations.  Investment efficiency is also decreasing but with notable quarter-to-quarter variation.  Overall, the performance metrics demonstrate significant instability across the three quarters, indicating a need for deeper analysis.