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 232.33 (%).Trend:Increase 338.61% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 120.37 (%).Trend:Decrease 48.19% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 83.53 (%).Trend:Decrease 30.61% than previous quarter

Overall: decreasing (-64.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 302.16 (%).Trend:Increase 130.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 159.49 (%).Trend:Decrease 47.22% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 113.66 (%).Trend:Decrease 28.74% than previous quarter

Overall: decreasing (-62.38%). 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 -261.39 (%).Trend:Increase 123.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -127.11 (%).Trend:Decrease 51.37% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -82.93 (%).Trend:Decrease 34.76% than previous quarter

Overall: increasing (-68.27%). 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 -57.34 (%).Trend:Decrease 4.97% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -52.81 (%).Trend:Decrease 7.9% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -49.54 (%).Trend:Decrease 6.19% than previous quarter

Overall: increasing (-13.6%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided data for Q1 2023 to Q3 2023 reveals substantial volatility. Liabilities on revenue decreased significantly over the quarter period, indicating improved short-term obligations. Conversely, current assets on revenue also decreased over the period, which might suggest a tightening of operating liquidity.  The ratio of retained earnings to revenue shows an overall increasing trend, though with significant fluctuations. Investment efficiency shows a slightly increasing trend in retained earnings on assets.  Detailed context is critical for informed decision-making.