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 101.85 (%).Trend:Increase 227.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 53.78 (%).Trend:Decrease 47.2% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 42.6 (%).Trend:Decrease 20.79% than previous quarter

Overall: decreasing (-58.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 120.51 (%).Trend:Increase 244.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 60.53 (%).Trend:Decrease 49.77% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 45.43 (%).Trend:Decrease 24.95% than previous quarter

Overall: decreasing (-62.3%). 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
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
Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.21 (USD).Trend:Increase 16.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 104.76% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.3 (USD).Trend:Increase 2900.0% than previous quarter

Overall: increasing (-242.86%). Fluctuation: **Significant** (high variation).



The provided financial statements show significant volatility in working capital efficiency, with liabilities on revenue and current assets on revenue both decreasing significantly over the three quarters.  Earnings per share, however, show a highly variable trend, increasing dramatically in the final quarter after a negative value in the first quarter.