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 164.32 (%).Trend:Increase 192.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.57 (%).Trend:Decrease 50.97% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 54.24 (%).Trend:Decrease 32.68% than previous quarter

Overall: decreasing (-66.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 178.2 (%).Trend:Increase 198.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 87.87 (%).Trend:Decrease 50.69% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 59.53 (%).Trend:Decrease 32.25% than previous quarter

Overall: decreasing (-66.59%). 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 -20.37 (%).Trend:Increase 170.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -9.65 (%).Trend:Decrease 52.63% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -8.28 (%).Trend:Decrease 14.2% than previous quarter

Overall: increasing (-59.35%). 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 -6.04 (%).Trend:Decrease 7.08% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -5.82 (%).Trend:Decrease 3.64% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -7.64 (%).Trend:Increase 31.27% than previous quarter

Overall: decreasing (26.49%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements for Q1 to Q3 2023 show decreasing trends in working capital efficiency.  Liabilities and current assets on revenue both decreased significantly (-66.99% and -66.59%, respectively). Conversely, the ratio of retained earnings to revenue is increasing (-59.35%), yet exhibits a high degree of quarter-to-quarter variation.  Investment efficiency is decreasing (26.49%), again highlighting the significant fluctuations in performance.