Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 63.68 (%).Trend:Decrease 10.4% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 186.45 (%).Trend:Increase 192.79% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 45.72 (%).Trend:Decrease 75.48% than previous quarter

Overall: decreasing (-28.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 112.42 (%).Trend:Increase 47.44% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 223.98 (%).Trend:Increase 99.24% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 53.39 (%).Trend:Decrease 76.16% than previous quarter

Overall: decreasing (-52.51%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -56.78 (%).Trend:Increase 31.56% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -204.52 (%).Trend:Increase 260.2% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -4.48 (%).Trend:Decrease 97.81% than previous quarter

Overall: increasing (-92.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42.49 (%).Trend:Increase 22.41% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80.75 (%).Trend:Increase 90.04% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.62 (%).Trend:Decrease 68.27% than previous quarter

Overall: decreasing (-39.7%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets -19.46 (%).Trend:Increase 48.21% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -27.32 (%).Trend:Increase 40.39% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -3.46 (%).Trend:Decrease 87.34% than previous quarter

Overall: increasing (-82.22%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.94 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.0 (USD).Trend:Increase 3.09% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.0 (USD).Trend:Decrease 150.0% than previous quarter

Overall: increasing (-151.55%). Fluctuation: **Significant** (high variation).



The financial data (Q3 2021 - Q3 2023) displays considerable volatility across working capital, cost, and investment efficiencies.  Liabilities and current assets on revenue decreased significantly, suggesting potential issues with asset management or revenue generation.  Cost efficiency shows improvement in retained earnings relative to revenue, while SG&A expenses also decreased. Investment efficiency improved negatively (worsened) with significant fluctuations in retained earnings on assets.  The dramatic shift in earnings per share from negative to positive warrants immediate attention and investigation into underlying factors.