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 268.51 (%).Trend:Increase 242.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 132.71 (%).Trend:Decrease 50.58% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 79.36 (%).Trend:Decrease 40.2% than previous quarter

Overall: decreasing (-70.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 275.41 (%).Trend:Increase 230.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 140.41 (%).Trend:Decrease 49.02% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 83.63 (%).Trend:Decrease 40.44% than previous quarter

Overall: decreasing (-69.63%). 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 99.92 (%).Trend:Increase 158.59% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 49.39 (%).Trend:Decrease 50.57% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 33.45 (%).Trend:Decrease 32.27% than previous quarter

Overall: decreasing (-66.52%). 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 7.96 (%).Trend:Decrease 6.02% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 7.94 (%).Trend:Decrease 0.25% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 8.36 (%).Trend:Increase 5.29% than previous quarter

Overall: increasing (5.03%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial results from Q1 2023 to Q3 2023 indicate substantial instability in working capital. Liabilities and current assets on revenue decreased significantly, showcasing a troubling trend in overall efficiency.  Cost efficiency, measured by the ratio of retained earnings to revenue, also declined sharply.  Conversely, investment efficiency, represented by retained earnings on assets, demonstrated a slight upward trend.  Overall, the data signifies substantial challenges in financial performance with large fluctuations across key metrics.