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 454.33 (%).Trend:Increase 45.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 221.81 (%).Trend:Decrease 51.18% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 140.68 (%).Trend:Decrease 36.58% than previous quarter

Overall: decreasing (-69.04%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 137.48 (%).Trend:Increase 145.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.47 (%).Trend:Decrease 48.74% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 42.74 (%).Trend:Decrease 39.35% than previous quarter

Overall: decreasing (-68.91%). 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 -329.03 (%).Trend:Increase 491.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -169.57 (%).Trend:Decrease 48.46% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -117.5 (%).Trend:Decrease 30.71% than previous quarter

Overall: increasing (-64.29%). 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 -14.37 (%).Trend:Increase 97.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -15.44 (%).Trend:Increase 7.45% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -16.82 (%).Trend:Increase 8.94% than previous quarter

Overall: decreasing (17.05%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2023 show significant fluctuations in key financial metrics.  Liabilities on revenue demonstrate a clear downward trend, while current assets on revenue also decreased. The ratio of retained earnings to revenue increased significantly in Q1, then decreased, highlighting unstable cost efficiency. Investment efficiency displays a consistent decrease, measured by retained earnings on assets.