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 454.33 (%).Trend:Increase 45.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 221.81 (%).Trend:Decrease 51.18% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 140.68 (%).Trend:Decrease 36.58% than previous quarter

Overall: decreasing (-69.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 137.48 (%).Trend:Increase 145.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.47 (%).Trend:Decrease 48.74% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 42.74 (%).Trend:Decrease 39.35% than previous quarter

Overall: decreasing (-68.91%). 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 -329.03 (%).Trend:Increase 491.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -169.57 (%).Trend:Decrease 48.46% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -117.5 (%).Trend:Decrease 30.71% than previous quarter

Overall: increasing (-64.29%). 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 -14.37 (%).Trend:Increase 97.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -15.44 (%).Trend:Increase 7.45% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -16.82 (%).Trend:Increase 8.94% than previous quarter

Overall: decreasing (17.05%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2023 indicate significant volatility in key financial metrics.  Liabilities and current assets on revenue both decreased, hinting at adjustments in working capital management.  The ratio of retained earnings to revenue exhibited a very high increase in Q1, followed by a significant decline in the subsequent quarters. Investment efficiency, gauged by retained earnings on assets, consistently declined throughout the period.