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 53.69 (%).Trend:Increase 159.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.13 (%).Trend:Decrease 43.88% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 39.57 (%).Trend:Increase 31.33% than previous quarter

Overall: decreasing (-26.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 76.36 (%).Trend:Increase 183.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 40.31 (%).Trend:Decrease 47.21% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 32.18 (%).Trend:Decrease 20.17% than previous quarter

Overall: decreasing (-57.86%). 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 31.15 (%).Trend:Increase 553.04% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 20.32 (%).Trend:Decrease 34.77% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 3.38 (%).Trend:Decrease 83.37% than previous quarter

Overall: decreasing (-89.15%). 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 4.35 (%).Trend:Increase 132.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 5.66 (%).Trend:Increase 30.11% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 1.38 (%).Trend:Decrease 75.62% than previous quarter

Overall: decreasing (-68.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.73 (USD).Trend:Decrease 69.2% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.53 (USD).Trend:Increase 109.59% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.87 (USD).Trend:Decrease 156.86% than previous quarter

Overall: decreasing (-219.18%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 depict a pattern of declining trends in crucial financial metrics.  Working capital efficiency, as measured by liabilities and current assets on revenue, shows a downward trend with substantial fluctuations.  Cost efficiency, as measured by retained earnings to revenue, exhibits a significant downward trend with high variation, while investment efficiency demonstrates similar volatility.  Earnings per share show substantial decreases across the period.  The data suggests a weakening financial position, necessitating further examination of underlying reasons.