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 130.63 (%).Trend:Increase 179.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 64.45 (%).Trend:Decrease 50.66% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 42.13 (%).Trend:Decrease 34.63% than previous quarter

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

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 225.38 (%).Trend:Increase 208.28% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 118.37 (%).Trend:Decrease 47.48% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 80.97 (%).Trend:Decrease 31.6% than previous quarter

Overall: decreasing (-64.07%). 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 93.25 (%).Trend:Increase 255.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 43.17 (%).Trend:Decrease 53.71% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 29.5 (%).Trend:Decrease 31.67% than previous quarter

Overall: decreasing (-68.36%). 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 22.19 (%).Trend:Increase 8.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 20.09 (%).Trend:Decrease 9.46% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 20.7 (%).Trend:Increase 3.04% than previous quarter

Overall: decreasing (-6.71%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data for Q1 2023 to Q3 2023 indicates considerable volatility and negative trends.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all decreased significantly, with high variability between quarters.  In contrast, retained earnings on assets decreased only slightly, showing low volatility.  The absence of earnings per share data hinders a full assessment, but the analysis highlights a need for careful financial planning and risk management.