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 205.19 (%).Trend:Increase 215.48% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 99.77 (%).Trend:Decrease 51.38% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 62.08 (%).Trend:Decrease 37.78% than previous quarter

Overall: decreasing (-69.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 301.0 (%).Trend:Increase 261.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 155.05 (%).Trend:Decrease 48.49% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 92.63 (%).Trend:Decrease 40.26% than previous quarter

Overall: decreasing (-69.23%). 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 73.33 (%).Trend:Increase 282.13% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 42.44 (%).Trend:Decrease 42.12% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 31.29 (%).Trend:Decrease 26.27% than previous quarter

Overall: decreasing (-57.33%). 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 3.08 (%).Trend:Increase 42.59% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 3.6 (%).Trend:Increase 16.88% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 4.08 (%).Trend:Increase 13.33% than previous quarter

Overall: increasing (32.47%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Analyzing Q1 2023 to Q3 2023 reveals significant decreases in liabilities on revenue (-69.75%), current assets on revenue (-69.23%), and the ratio of retained earnings to revenue (-57.33%), all showing high fluctuations.  In contrast, retained earnings on assets increased (32.47%) with moderate variation.  This suggests a period of considerable financial volatility.