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 271.5 (%).Trend:Increase 500.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 141.12 (%).Trend:Decrease 48.02% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 93.39 (%).Trend:Decrease 33.82% than previous quarter

Overall: decreasing (-65.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1802.85 (%).Trend:Increase 437.65% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 805.07 (%).Trend:Decrease 55.34% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 480.91 (%).Trend:Decrease 40.26% than previous quarter

Overall: decreasing (-73.33%). 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 -17707.09 (%).Trend:Increase 525.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -9189.38 (%).Trend:Decrease 48.1% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -6466.35 (%).Trend:Decrease 29.63% than previous quarter

Overall: increasing (-63.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 291.05 (%).Trend:Increase 88.42% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 283.17 (%).Trend:Decrease 2.71% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 266.47 (%).Trend:Decrease 5.9% than previous quarter

Overall: decreasing (-8.45%). 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 -878.66 (%).Trend:Increase 19.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -994.1 (%).Trend:Increase 13.14% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -1146.34 (%).Trend:Increase 15.31% than previous quarter

Overall: decreasing (30.46%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -10.0 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -7.0 (USD).Trend:Decrease 30.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -9.0 (USD).Trend:Increase 28.57% than previous quarter

Overall: increasing (-10.0%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 to Q3 2023 shows considerable volatility.  Liabilities on revenue decreased significantly (-65.6%), but with substantial quarter-to-quarter swings. Current assets on revenue also decreased substantially (-73.33%), demonstrating high volatility.  Cost efficiency, measured by the ratio of retained earnings to revenue, increased (-63.48%), though with significant changes. The SG&A expense ratio decreased (-8.45%) with little variation.  Investment efficiency, measured by retained earnings on assets, decreased (30.46%), highlighting substantial fluctuations.  Earning per share (EPS) also displays high volatility, with negative values for all three quarters.  Overall, the data points to instability and significant variations across all key financial areas.