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 72.79 (%).Trend:Increase 184.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 42.88 (%).Trend:Decrease 41.09% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 28.67 (%).Trend:Decrease 33.14% than previous quarter

Overall: decreasing (-60.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 480.63 (%).Trend:Increase 177.66% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 219.49 (%).Trend:Decrease 54.33% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 142.55 (%).Trend:Decrease 35.05% than previous quarter

Overall: decreasing (-70.34%). 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 -1438.88 (%).Trend:Increase 263.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -724.4 (%).Trend:Decrease 49.66% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -477.26 (%).Trend:Decrease 34.12% than previous quarter

Overall: increasing (-66.83%). 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 -231.83 (%).Trend:Increase 27.55% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -254.97 (%).Trend:Increase 9.98% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -264.41 (%).Trend:Increase 3.7% than previous quarter

Overall: decreasing (14.05%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statement data for Q1 2023 to Q3 2023 highlights significant fluctuations. Liabilities on revenue and current assets on revenue decreased across the quarters, indicating a potential downward trend, although these are highly variable.  Retained earnings to revenue ratios show a complex picture, increasing overall despite large quarter-to-quarter fluctuations.  Retained earnings on assets, in contrast, demonstrate a consistent downward trend with high volatility.