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 71.08 (%).Trend:Increase 96.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.29 (%).Trend:Decrease 54.57% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 23.17 (%).Trend:Decrease 28.24% than previous quarter

Overall: decreasing (-67.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 188.54 (%).Trend:Increase 243.05% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 103.18 (%).Trend:Decrease 45.27% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 76.42 (%).Trend:Decrease 25.94% than previous quarter

Overall: decreasing (-59.47%). 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 -321.41 (%).Trend:Increase 221.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -166.9 (%).Trend:Decrease 48.07% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -113.48 (%).Trend:Decrease 32.01% than previous quarter

Overall: increasing (-64.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 51.68 (%).Trend:Decrease 0.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 52.42 (%).Trend:Increase 1.43% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 50.75 (%).Trend:Decrease 3.19% than previous quarter

Overall: decreasing (-1.8%). 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 -15.15 (%).Trend:Increase 20.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -15.5 (%).Trend:Increase 2.31% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -15.82 (%).Trend:Increase 2.06% than previous quarter

Overall: decreasing (4.42%). Fluctuation: **Significant** (high variation).

Earning Per Share


The provided financial data for Q1 2023 to Q3 2023 indicates significant volatility across several key performance indicators.  Working capital efficiency, encompassing liabilities and current assets on revenue, displayed substantial decreases with high variation. Cost efficiency showed improvement in retained earnings relative to revenue, but with significant fluctuations.  In contrast, SG&A expenses were relatively stable. Investment efficiency, measured by retained earnings on assets, declined slightly but inconsistently.