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 64.95 (%).Trend:Increase 130.97% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.85 (%).Trend:Decrease 43.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 23.98 (%).Trend:Decrease 34.93% than previous quarter

Overall: decreasing (-63.08%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 130.44 (%).Trend:Increase 166.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 63.06 (%).Trend:Decrease 51.66% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 39.73 (%).Trend:Decrease 37.0% than previous quarter

Overall: decreasing (-69.54%). 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 37.34 (%).Trend:Increase 139.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 12.48 (%).Trend:Decrease 66.58% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 5.36 (%).Trend:Decrease 57.05% than previous quarter

Overall: decreasing (-85.65%). 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 13.36 (%).Trend:Decrease 11.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 9.36 (%).Trend:Decrease 29.94% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 6.24 (%).Trend:Decrease 33.33% than previous quarter

Overall: decreasing (-53.29%). Fluctuation: **Significant** (high variation).

Earning Per Share


The financial statements show considerable volatility across various key metrics.  Working capital efficiency has declined significantly (63.08% and 69.54% decreases for liabilities and current assets on revenue, respectively).  Cost efficiency, as indicated by the declining ratio of retained earnings to revenue (-85.65%), is also a cause for concern. Investment efficiency, measured by retained earnings on assets, also shows a substantial decrease (-53.29%).  The significant fluctuations across all areas highlight a need for immediate attention to financial stability.