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 61.19 (%).Trend:Increase 198.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.15 (%).Trend:Decrease 44.19% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 63.97 (%).Trend:Increase 87.32% than previous quarter

Overall: increasing (4.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 777.4 (%).Trend:Increase 213.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 372.41 (%).Trend:Decrease 52.1% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 245.55 (%).Trend:Decrease 34.06% than previous quarter

Overall: decreasing (-68.41%). 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 -348.4 (%).Trend:Increase 244.54% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -171.18 (%).Trend:Decrease 50.87% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -115.36 (%).Trend:Decrease 32.61% than previous quarter

Overall: increasing (-66.89%). 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 -24.71 (%).Trend:Increase 7.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -25.22 (%).Trend:Increase 2.06% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -25.5 (%).Trend:Increase 1.11% than previous quarter

Overall: decreasing (3.2%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q1-Q3 2023 shows significant fluctuations. Liabilities on revenue experienced an overall increase but with large variations in each quarter.  Current assets on revenue trended upward initially, then decreased, creating an overall downward trend.  The ratio of retained earnings to revenue decreased considerably, displaying high volatility. Investment efficiency demonstrated a consistent decrease in retained earnings on assets, though with minor quarterly changes. These findings reveal notable instability in various key financial metrics.