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 42.36 (%).Trend:Increase 157.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 21.29 (%).Trend:Decrease 49.74% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 13.78 (%).Trend:Decrease 35.27% than previous quarter

Overall: decreasing (-67.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 77.7 (%).Trend:Increase 165.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 40.0 (%).Trend:Decrease 48.52% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 30.19 (%).Trend:Decrease 24.52% than previous quarter

Overall: decreasing (-61.15%). 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 -150.7 (%).Trend:Increase 209.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -100.34 (%).Trend:Decrease 33.42% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -89.14 (%).Trend:Decrease 11.16% than previous quarter

Overall: increasing (-40.85%). 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 -102.59 (%).Trend:Increase 9.42% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -122.57 (%).Trend:Increase 19.48% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -181.6 (%).Trend:Increase 48.16% than previous quarter

Overall: decreasing (77.02%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuations in liabilities and current assets on revenue, both decreasing overall but with substantial quarter-to-quarter changes.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays significant volatility, increasing overall but with large swings.  Investment efficiency, as measured by retained earnings on assets, shows a consistent, albeit small, overall decrease.  The provided data lacks sufficient context to ascertain the significance of these findings or whether they indicate trends that warrant concern.