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 548.29 (%).Trend:Increase 346.2% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 256.17 (%).Trend:Decrease 53.28% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 126.21 (%).Trend:Decrease 50.73% than previous quarter

Overall: decreasing (-76.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 455.01 (%).Trend:Increase 344.17% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 212.73 (%).Trend:Decrease 53.25% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 101.43 (%).Trend:Decrease 52.32% than previous quarter

Overall: decreasing (-77.71%). 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 -58.31 (%).Trend:Increase 232.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -19.41 (%).Trend:Decrease 66.71% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -7.68 (%).Trend:Decrease 60.43% than previous quarter

Overall: increasing (-86.83%). 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 -6.22 (%).Trend:Decrease 14.21% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -4.55 (%).Trend:Decrease 26.85% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -3.39 (%).Trend:Decrease 25.49% than previous quarter

Overall: increasing (-45.5%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2023 to Q3 2023 data indicates significant fluctuations in working capital efficiency.  Liabilities and current assets on revenue both decreased overall, with substantial quarter-to-quarter changes. The ratio of retained earnings to revenue improved significantly, although with high variability. Retained earnings on assets also improved, showing significant fluctuation.