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 64.95 (%).Trend:Increase 130.97% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.85 (%).Trend:Decrease 43.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 23.98 (%).Trend:Decrease 34.93% than previous quarter

Overall: decreasing (-63.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 130.44 (%).Trend:Increase 166.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 63.06 (%).Trend:Decrease 51.66% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 39.73 (%).Trend:Decrease 37.0% than previous quarter

Overall: decreasing (-69.54%). 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 37.34 (%).Trend:Increase 139.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 12.48 (%).Trend:Decrease 66.58% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 5.36 (%).Trend:Decrease 57.05% than previous quarter

Overall: decreasing (-85.65%). 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 13.36 (%).Trend:Decrease 11.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 9.36 (%).Trend:Decrease 29.94% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 6.24 (%).Trend:Decrease 33.33% than previous quarter

Overall: decreasing (-53.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements reveal significant instability across working capital, cost, and investment efficiency metrics.  Liabilities and current assets on revenue have decreased significantly. The ratio of retained earnings to revenue has also decreased considerably, indicative of declining profitability or increasing costs. Retained earnings on assets decreased by 53.29%, highlighting issues with asset management.  The marked fluctuations signal a potential crisis requiring careful analysis of underlying business operations and financial strategies.