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 182.33 (%).Trend:Increase 218.42% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 76.33 (%).Trend:Decrease 58.14% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 49.84 (%).Trend:Decrease 34.7% than previous quarter

Overall: decreasing (-72.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 224.65 (%).Trend:Increase 213.06% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 95.76 (%).Trend:Decrease 57.37% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 61.88 (%).Trend:Decrease 35.38% than previous quarter

Overall: decreasing (-72.45%). 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 -135.18 (%).Trend:Increase 354.69% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -60.41 (%).Trend:Decrease 55.31% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -43.59 (%).Trend:Decrease 27.84% than previous quarter

Overall: increasing (-67.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.59 (%).Trend:Increase 28.08% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.85 (%).Trend:Decrease 10.3% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.05 (%).Trend:Increase 0.84% than previous quarter

Overall: decreasing (-9.55%). 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 -18.38 (%).Trend:Increase 26.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -18.6 (%).Trend:Increase 1.2% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -21.0 (%).Trend:Increase 12.9% than previous quarter

Overall: decreasing (14.25%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2023 indicate a significant decrease in working capital efficiency.  Liabilities and current assets on revenue both declined markedly. Cost efficiency shows a complex trend:  while the ratio of retained earnings to revenue increases overall, substantial variation exists. SG&A expense ratio displays a modest decrease with little fluctuation.  Investment efficiency shows a noteworthy decrease in retained earnings on assets, with substantial fluctuations.