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 2246.4 (%).Trend:Increase 223.45% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1017.77 (%).Trend:Decrease 54.69% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 915.73 (%).Trend:Decrease 10.03% than previous quarter

Overall: decreasing (-59.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 4861.31 (%).Trend:Increase 447.16% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1783.15 (%).Trend:Decrease 63.32% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 3020.71 (%).Trend:Increase 69.4% than previous quarter

Overall: decreasing (-37.86%). 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 -78137.86 (%).Trend:Increase 263.35% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -43377.84 (%).Trend:Decrease 44.49% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -32373.92 (%).Trend:Decrease 25.37% than previous quarter

Overall: increasing (-58.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 697.65 (%).Trend:Increase 17.89% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 819.78 (%).Trend:Increase 17.51% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 992.6 (%).Trend:Increase 21.08% than previous quarter

Overall: increasing (42.28%). Fluctuation: **Neutral** (moderate 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 -1524.5 (%).Trend:Decrease 31.07% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2250.29 (%).Trend:Increase 47.61% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -1038.37 (%).Trend:Decrease 53.86% than previous quarter

Overall: increasing (-31.89%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1-Q3 2023 financial review highlights significant volatility across key metrics.  Liabilities and current assets on revenue both decreased overall, but with substantial quarterly swings.  Retained earnings relative to revenue increased, also demonstrating high variation.  In contrast, the SG&A expense ratio exhibited a consistent, albeit significant, increase.  Investment efficiency, as measured by retained earnings on assets, showed an overall increase but with considerable volatility.