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 101.52 (%).Trend:Increase 438.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.8 (%).Trend:Decrease 51.93% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 36.43 (%).Trend:Decrease 25.35% than previous quarter

Overall: decreasing (-64.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 134.89 (%).Trend:Increase 379.18% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 63.07 (%).Trend:Decrease 53.24% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 45.39 (%).Trend:Decrease 28.03% than previous quarter

Overall: decreasing (-66.35%). 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 -113.35 (%).Trend:Increase 1805.04% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -56.63 (%).Trend:Decrease 50.04% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -40.05 (%).Trend:Decrease 29.28% than previous quarter

Overall: increasing (-64.67%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.15 (%).Trend:Increase 35.29% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.02 (%).Trend:Increase 3.46% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.73 (%).Trend:Decrease 1.11% than previous quarter

Overall: increasing (2.31%). Fluctuation: **Little** (low variation).


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 -37.82 (%).Trend:Increase 461.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -39.17 (%).Trend:Increase 3.57% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -39.9 (%).Trend:Increase 1.86% than previous quarter

Overall: decreasing (5.5%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q1 to Q3 2023 show significant volatility in working capital efficiency, with both liabilities and current assets on revenue experiencing substantial drops following an initial increase.  Cost efficiency, based on the ratio of retained earnings to revenue, demonstrates substantial fluctuations and a generally negative trend.  Selling, general, and administrative (SG&A) expense ratio shows a slight increase overall with little fluctuation.  Investment efficiency displays a continued negative trend in retained earnings on assets with significant variation.