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 1503.96 (%).Trend:Increase 211.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 124.26 (%).Trend:Decrease 91.74% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 80.36 (%).Trend:Decrease 35.33% than previous quarter

Overall: decreasing (-94.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1802.15 (%).Trend:Increase 193.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 146.78 (%).Trend:Decrease 91.86% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 95.49 (%).Trend:Decrease 34.94% than previous quarter

Overall: decreasing (-94.7%). 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 -1769.52 (%).Trend:Increase 175.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -142.7 (%).Trend:Decrease 91.94% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -90.63 (%).Trend:Decrease 36.49% than previous quarter

Overall: increasing (-94.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 54.36 (%).Trend:Decrease 7.44% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.51 (%).Trend:Decrease 84.35% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.79 (%).Trend:Increase 3.29% than previous quarter

Overall: decreasing (-83.83%). Fluctuation: **Significant** (high 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 -52.3 (%).Trend:Decrease 4.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -52.91 (%).Trend:Increase 1.17% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -52.77 (%).Trend:Decrease 0.26% than previous quarter

Overall: decreasing (0.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance for Q1-Q3 2023 exhibits significant instability.  Liabilities and current assets on revenue show substantial fluctuations, decreasing overall but with dramatic changes in individual quarters. Cost efficiency, particularly the SG&A expense ratio, displays a similar pattern, with a general downward trend but sharp quarter-to-quarter variations. The ratio of retained earnings to revenue shows a complex trend of significant increases and decreases. Investment efficiency, measured by retained earnings on assets, demonstrates a slight negative overall trend but substantial volatility.