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 91.1 (%).Trend:Increase 166.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 43.95 (%).Trend:Decrease 51.76% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 33.79 (%).Trend:Decrease 23.12% than previous quarter

Overall: decreasing (-62.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 209.37 (%).Trend:Increase 188.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.68 (%).Trend:Decrease 50.96% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 73.0 (%).Trend:Decrease 28.91% than previous quarter

Overall: decreasing (-65.13%). 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 -33.46 (%).Trend:Decrease 1386.92% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -14.9 (%).Trend:Decrease 55.47% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -8.58 (%).Trend:Decrease 42.42% than previous quarter

Overall: increasing (-74.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.74 (%).Trend:Decrease 2.42% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.47 (%).Trend:Increase 4.64% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.51 (%).Trend:Increase 0.24% than previous quarter

Overall: increasing (4.89%). 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 -5.59 (%).Trend:Decrease 594.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -4.87 (%).Trend:Decrease 12.88% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -4.09 (%).Trend:Decrease 16.02% than previous quarter

Overall: increasing (-26.83%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q1 2023 to Q3 2023 highlight significant inconsistencies. Liabilities on revenue decreased but remain erratic, with current assets on revenue demonstrating similar fluctuations. Cost efficiency shows a notable decline in the ratio of retained earnings to revenue across the three quarters. The SG&A expense ratio increased minimally, while investment efficiency exhibited ongoing decreases in retained earnings on assets.  Overall, the data suggests a need for further examination of operational performance and underlying factors driving these fluctuations.