Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 63.68 (%).Trend:Decrease 10.4% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 186.45 (%).Trend:Increase 192.79% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 45.72 (%).Trend:Decrease 75.48% than previous quarter

Overall: decreasing (-28.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 112.42 (%).Trend:Increase 47.44% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 223.98 (%).Trend:Increase 99.24% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 53.39 (%).Trend:Decrease 76.16% than previous quarter

Overall: decreasing (-52.51%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue -56.78 (%).Trend:Increase 31.56% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -204.52 (%).Trend:Increase 260.2% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -4.48 (%).Trend:Decrease 97.81% than previous quarter

Overall: increasing (-92.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2021 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 42.49 (%).Trend:Increase 22.41% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 80.75 (%).Trend:Increase 90.04% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.62 (%).Trend:Decrease 68.27% than previous quarter

Overall: decreasing (-39.7%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2021 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets -19.46 (%).Trend:Increase 48.21% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -27.32 (%).Trend:Increase 40.39% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -3.46 (%).Trend:Decrease 87.34% than previous quarter

Overall: increasing (-82.22%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share -1.94 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.0 (USD).Trend:Increase 3.09% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.0 (USD).Trend:Decrease 150.0% than previous quarter

Overall: increasing (-151.55%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2021-Q3 2023 financial data reveals significant fluctuations across key metrics.  Liabilities on revenue decreased overall (-28.2%), while current assets on revenue also decreased (-52.51%).  Cost efficiency metrics show an overall increase in the negative ratio of retained earnings to revenue (-92.11%), but a decrease in SG&A expense ratio (-39.7%). Investment efficiency indicates an overall increase in the negative retained earnings on assets (-82.22%), and earnings per share showed a significant increase from negative to positive values.  High variability in all metrics necessitates further investigation.