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 110.41 (%).Trend:Increase 219.84% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 45.6 (%).Trend:Decrease 58.7% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 31.11 (%).Trend:Decrease 31.78% than previous quarter

Overall: decreasing (-71.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 520.22 (%).Trend:Increase 210.21% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 235.35 (%).Trend:Decrease 54.76% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 150.22 (%).Trend:Decrease 36.17% than previous quarter

Overall: decreasing (-71.12%). 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 -1066.48 (%).Trend:Increase 273.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -531.09 (%).Trend:Decrease 50.2% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -347.9 (%).Trend:Decrease 34.49% than previous quarter

Overall: increasing (-67.38%). 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 -133.66 (%).Trend:Increase 17.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -142.45 (%).Trend:Increase 6.58% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -146.17 (%).Trend:Increase 2.61% than previous quarter

Overall: decreasing (9.36%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2023 to Q3 2023 reveal substantial volatility. Liabilities and current assets relative to revenue demonstrate major increases and subsequent decreases throughout the period. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a general upward trend despite substantial quarter-to-quarter fluctuations. Investment efficiency exhibits a consistent, although slight, downward trend.