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 240.9 (%).Trend:Increase 114.67% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 114.51 (%).Trend:Decrease 52.47% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 99.98 (%).Trend:Decrease 12.69% than previous quarter

Overall: decreasing (-58.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 301.93 (%).Trend:Increase 127.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 129.24 (%).Trend:Decrease 57.2% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 110.44 (%).Trend:Decrease 14.55% than previous quarter

Overall: decreasing (-63.42%). 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 3.39 (%).Trend:Decrease 116.27% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 8.36 (%).Trend:Increase 146.61% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 9.88 (%).Trend:Increase 18.18% than previous quarter

Overall: increasing (191.45%). 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 0.39 (%).Trend:Decrease 108.14% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 2.0 (%).Trend:Increase 412.82% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 3.26 (%).Trend:Increase 63.0% than previous quarter

Overall: increasing (735.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 2023 to Q3 2023 demonstrate significant volatility. Liabilities and current assets on revenue decreased significantly but with large fluctuations.  Cost efficiency (retained earnings to revenue) saw an overall increase, though with substantial quarter-to-quarter variation. Investment efficiency also showed a major increase with considerable fluctuation.  The data suggests considerable instability and a need for a deeper understanding of underlying business operations.