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 101.09 (%).Trend:Increase 182.53% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 78.59 (%).Trend:Decrease 22.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 32.8 (%).Trend:Decrease 58.26% than previous quarter

Overall: decreasing (-67.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 182.1 (%).Trend:Increase 168.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 114.47 (%).Trend:Decrease 37.14% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 52.31 (%).Trend:Decrease 54.3% than previous quarter

Overall: decreasing (-71.27%). 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 -231.56 (%).Trend:Increase 561.98% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -159.6 (%).Trend:Decrease 31.08% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -105.52 (%).Trend:Decrease 33.88% than previous quarter

Overall: increasing (-54.43%). 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 -55.68 (%).Trend:Increase 80.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -59.95 (%).Trend:Increase 7.67% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -71.1 (%).Trend:Increase 18.6% than previous quarter

Overall: decreasing (27.69%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance from Q1 2023 to Q3 2023 demonstrates substantial fluctuations across key metrics. Liabilities on revenue decline significantly, with substantial variation throughout the period. Current assets on revenue similarly demonstrate volatility, with increases followed by decreases.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibits a notable upward trend, though with significant volatility. Investment efficiency also shows a consistent downward trend and considerable variation.