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 9816.87 (%).Trend:Increase 207.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4776.44 (%).Trend:Decrease 51.34% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 2716.27 (%).Trend:Decrease 43.13% than previous quarter

Overall: decreasing (-72.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 122593.98 (%).Trend:Increase 164.12% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 48550.26 (%).Trend:Decrease 60.4% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 25272.59 (%).Trend:Decrease 47.95% than previous quarter

Overall: decreasing (-79.39%). 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 -372678.31 (%).Trend:Increase 231.74% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -167786.91 (%).Trend:Decrease 54.98% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -99459.04 (%).Trend:Decrease 40.72% than previous quarter

Overall: increasing (-73.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3714.46 (%).Trend:Decrease 5.14% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3863.35 (%).Trend:Increase 4.01% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3107.83 (%).Trend:Decrease 19.56% than previous quarter

Overall: decreasing (-16.33%). Fluctuation: **Neutral** (moderate variation).


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 -290.31 (%).Trend:Increase 23.83% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -328.84 (%).Trend:Increase 13.27% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -373.31 (%).Trend:Increase 13.52% than previous quarter

Overall: decreasing (28.59%). Fluctuation: **Significant** (high variation).

Earning Per Share


During Q1-Q3 2023, significant decreases were observed in liabilities on revenue (-72.33%), current assets on revenue (-79.39%), and retained earnings on assets (-28.59%).  A significant increase was noted in the ratio of retained earnings to revenue (-73.31%).  The SG&A expense ratio decreased (-16.33%) with moderate variation.  The high volatility in these figures requires further examination.