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 242.15 (%).Trend:Increase 301.91% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 95.38 (%).Trend:Decrease 60.61% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 53.59 (%).Trend:Decrease 43.81% than previous quarter

Overall: decreasing (-77.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 240.58 (%).Trend:Increase 231.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 113.9 (%).Trend:Decrease 52.66% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 76.02 (%).Trend:Decrease 33.26% than previous quarter

Overall: decreasing (-68.4%). 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 -234.8 (%).Trend:Increase 426.93% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -76.92 (%).Trend:Decrease 67.24% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -41.46 (%).Trend:Decrease 46.1% than previous quarter

Overall: increasing (-82.34%). 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 -15.52 (%).Trend:Increase 44.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -12.56 (%).Trend:Decrease 19.07% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -10.66 (%).Trend:Decrease 15.13% than previous quarter

Overall: increasing (-31.31%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.03 (USD).Trend:Decrease 97.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.96 (USD).Trend:Decrease 3300.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.7 (USD).Trend:Increase 77.08% than previous quarter

Overall: increasing (-5766.67%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 reveal significant volatility in working capital efficiency. Liabilities on revenue increased drastically in the first quarter, then significantly decreased in the subsequent quarters, culminating in a net decrease of -77.87% for the period. Current assets on revenue followed a similar pattern, increasing substantially in the first quarter before experiencing substantial declines in the following quarters, leading to an overall decrease of -68.4%.  Cost efficiency, as measured by the ratio of retained earnings to revenue, displays a complex trend of increases interspersed with significant fluctuations.  Investment efficiency, measured by retained earnings on assets, exhibited a positive overall trend but with significant quarter-to-quarter changes.  Earnings per share demonstrate an erratic pattern, characterized by substantial decrease and increase in each quarter.