Working Capital Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -791.22 (%).Trend:Increase 201.5% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -395.64 (%).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -268.94 (%).Trend:Decrease 32.02% than previous quarter

Overall: increasing (-66.01%). 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 -23.39 (%).Trend:Increase 8.79% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -22.69 (%).Trend:Decrease 2.99% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -23.8 (%).Trend:Increase 4.89% than previous quarter

Overall: decreasing (1.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.04 (USD).Trend:Decrease 500.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.3 (USD).Trend:Increase 650.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.12 (USD).Trend:Decrease 60.0% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).



Analysis of Q1 to Q3 2023 reveals high volatility across financial metrics. The ratio of retained earnings to revenue shows an overall increasing trend yet with notable quarter-to-quarter fluctuations.  Investment efficiency indicates a steady, though varying, negative trend in retained earning on assets. Earnings per share demonstrate large increases and decreases throughout the period. This review highlights the financial instability and significant variation in the observed data.