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 285.65 (%).Trend:Increase 165.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 142.67 (%).Trend:Decrease 50.05% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 97.15 (%).Trend:Decrease 31.91% than previous quarter

Overall: decreasing (-65.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 698.56 (%).Trend:Increase 124.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 339.83 (%).Trend:Decrease 51.35% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 223.1 (%).Trend:Decrease 34.35% than previous quarter

Overall: decreasing (-68.06%). 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 -458.55 (%).Trend:Increase 167.08% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -243.81 (%).Trend:Decrease 46.83% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -172.29 (%).Trend:Decrease 29.33% than previous quarter

Overall: increasing (-62.43%). 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 -21.03 (%).Trend:Increase 20.17% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.29 (%).Trend:Increase 10.75% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -25.54 (%).Trend:Increase 9.66% than previous quarter

Overall: decreasing (21.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.56 (USD).Trend:Decrease 62.59% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.89 (USD).Trend:Increase 85.26% than previous quarter
Year 2023 Quarter 3: Earning Per Share -4.0 (USD).Trend:Increase 38.41% than previous quarter

Overall: decreasing (156.41%). Fluctuation: **Significant** (high variation).



The provided financial data from Q1 2023 to Q3 2023 shows significant volatility in key performance indicators.  Working capital efficiency is troubling, with substantial decreases in both liabilities and current assets on revenue. Cost efficiency, indicated by the ratio of retained earnings to revenue, exhibits an increasing but volatile trend.  Investment efficiency, measured by retained earnings on assets, shows a concerning decreasing trend.  Earnings per share display a substantial overall decrease.  These fluctuations underscore a need for a deeper dive into financial performance to understand the underlying reasons for this instability.