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 354.58 (%).Trend:Increase 219.56% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 410.51 (%).Trend:Increase 15.77% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 199.74 (%).Trend:Decrease 51.34% than previous quarter

Overall: decreasing (-43.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1901.04 (%).Trend:Increase 205.5% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 995.46 (%).Trend:Decrease 47.64% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 469.41 (%).Trend:Decrease 52.84% than previous quarter

Overall: decreasing (-75.31%). 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 -9013.6 (%).Trend:Increase 343.16% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -4261.59 (%).Trend:Decrease 52.72% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -2275.86 (%).Trend:Decrease 46.6% than previous quarter

Overall: increasing (-74.75%). 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 -447.96 (%).Trend:Increase 57.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -407.3 (%).Trend:Decrease 9.08% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -454.91 (%).Trend:Increase 11.69% than previous quarter

Overall: decreasing (1.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2023 reveals significant decreases in liabilities on revenue (-43.67%) and current assets on revenue (-75.31%).  The ratio of retained earnings to revenue showed a significant overall increase (-74.75%), while retained earnings on assets decreased slightly (-1.55%), both exhibiting significant fluctuation.  Data for SG&A expense ratio and earnings per share were incomplete.