Working Capital Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -70.96 (%).Trend:Decrease 333.73% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -80.78 (%).Trend:Increase 13.84% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -82.62 (%).Trend:Increase 2.28% than previous quarter

Overall: decreasing (16.43%). 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 -0.25 (%).Trend:Decrease 178.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -0.54 (%).Trend:Increase 116.0% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -0.78 (%).Trend:Increase 44.44% than previous quarter

Overall: decreasing (212.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 70.97% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.54 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.81 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).



Financial statements for Q1 2023 to Q3 2023 show negative trends continuing. The ratio of retained earnings to revenue declines significantly. Retained earnings on assets also show a persistent downward trend with considerable volatility, suggesting a struggle with asset management. While earnings per share show some improvement, this doesn't address the core problems of decreasing profitability and asset efficiency.  A comprehensive analysis is needed to understand the underlying causes of the financial struggles.