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 81.21 (%).Trend:Increase 263.68% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.73 (%).Trend:Decrease 52.31% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.35 (%).Trend:Decrease 31.96% than previous quarter

Overall: decreasing (-67.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 123.66 (%).Trend:Increase 217.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 60.5 (%).Trend:Decrease 51.08% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 39.78 (%).Trend:Decrease 34.25% than previous quarter

Overall: decreasing (-67.83%). 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 -26.07 (%).Trend:Increase 147.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -11.96 (%).Trend:Decrease 54.12% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -6.92 (%).Trend:Decrease 42.14% than previous quarter

Overall: increasing (-73.46%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.14 (%).Trend:Increase 9.03% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.62 (%).Trend:Increase 1.99% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.82 (%).Trend:Decrease 3.25% than previous quarter

Overall: decreasing (-1.33%). Fluctuation: **Little** (low 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 -10.11 (%).Trend:Decrease 23.12% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -9.35 (%).Trend:Decrease 7.52% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -8.1 (%).Trend:Decrease 13.37% than previous quarter

Overall: increasing (-19.88%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 to Q3 2023 show a significant fluctuation pattern.  Working capital efficiency metrics (liabilities and current assets on revenue) are decreasing with high quarterly variability.  Cost efficiency, represented by the ratio of retained earnings to revenue, is increasing but is highly variable.  Selling, General & Administrative (SG&A) expenses are showing a decreasing trend with little fluctuation.  Investment efficiency, indicated by retained earnings on assets, shows a consistent increase with high variability.