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 120.48 (%).Trend:Increase 220.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 65.28 (%).Trend:Decrease 45.82% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 43.55 (%).Trend:Decrease 33.29% than previous quarter

Overall: decreasing (-63.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 168.31 (%).Trend:Increase 208.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 84.23 (%).Trend:Decrease 49.96% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 61.85 (%).Trend:Decrease 26.57% than previous quarter

Overall: decreasing (-63.25%). 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 -13.28 (%).Trend:Increase 43.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2.7 (%).Trend:Decrease 79.67% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 3.0 (%).Trend:Decrease 211.11% than previous quarter

Overall: increasing (-122.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 35.85 (%).Trend:Increase 0.82% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.78 (%).Trend:Increase 2.59% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.24 (%).Trend:Decrease 1.47% than previous quarter

Overall: increasing (1.09%). 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 -1.37 (%).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -0.56 (%).Trend:Decrease 59.12% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 0.93 (%).Trend:Decrease 266.07% than previous quarter

Overall: increasing (-167.88%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q1 2023 to Q3 2023 shows significant volatility in key financial metrics. Liabilities and Current assets on Revenue both decreased substantially, indicating significant fluctuations.  The Ratio of Retained Earnings to Revenue increased despite high volatility.  SG&A expenses saw a slight increase with low variability. Retained Earning on Assets increased significantly, showing substantial fluctuation.