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 713.21 (%).Trend:Increase 1520.2% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 149.4 (%).Trend:Decrease 79.05% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 54.83 (%).Trend:Decrease 63.3% than previous quarter

Overall: decreasing (-92.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2500.75 (%).Trend:Increase 1165.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 619.01 (%).Trend:Decrease 75.25% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 267.41 (%).Trend:Decrease 56.8% than previous quarter

Overall: decreasing (-89.31%). 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 -4557.84 (%).Trend:Increase 727.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1406.14 (%).Trend:Decrease 69.15% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -513.79 (%).Trend:Decrease 63.46% than previous quarter

Overall: increasing (-88.73%). 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 -47.7 (%).Trend:Decrease 17.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -48.55 (%).Trend:Increase 1.78% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -44.94 (%).Trend:Decrease 7.44% than previous quarter

Overall: increasing (-5.79%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 94.12% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.01 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.15 (USD).Trend:Increase 1400.0% than previous quarter

Overall: increasing (1400.0%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 to Q3 2023 demonstrates dramatic volatility across key metrics. Liabilities and current assets on revenue both saw sharp initial increases, followed by considerable decreases. Cost efficiency shows large fluctuations in the ratio of retained earnings to revenue.  Invest efficiency shows a slightly increasing trend in retained earnings on assets, but with high quarter-to-quarter variability. Earnings per share dramatically decreased, but rose substantially in Q3. This volatility warrants immediate attention and further investigation.