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 1503.96 (%).Trend:Increase 211.37% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 124.26 (%).Trend:Decrease 91.74% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 80.36 (%).Trend:Decrease 35.33% than previous quarter

Overall: decreasing (-94.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1802.15 (%).Trend:Increase 193.14% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 146.78 (%).Trend:Decrease 91.86% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 95.49 (%).Trend:Decrease 34.94% than previous quarter

Overall: decreasing (-94.7%). 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 -1769.52 (%).Trend:Increase 175.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -142.7 (%).Trend:Decrease 91.94% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -90.63 (%).Trend:Decrease 36.49% than previous quarter

Overall: increasing (-94.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 54.36 (%).Trend:Decrease 7.44% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.51 (%).Trend:Decrease 84.35% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.79 (%).Trend:Increase 3.29% than previous quarter

Overall: decreasing (-83.83%). Fluctuation: **Significant** (high 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 -52.3 (%).Trend:Decrease 4.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -52.91 (%).Trend:Increase 1.17% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -52.77 (%).Trend:Decrease 0.26% than previous quarter

Overall: decreasing (0.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1-Q3 2023 reveal a volatile financial picture. Working capital efficiency metrics exhibit significant fluctuations, with liabilities and current assets on revenue both decreasing overall but with major swings between quarters.  Cost efficiency, as measured by the SG&A expense ratio, exhibits a decrease overall but substantial fluctuations across the reporting period, suggesting potential operational inefficiencies or strategic adjustments. The ratio of retained earnings to revenue exhibits a complex trend of sharp increases and decreases, complicating the assessment of long-term financial health.  Investment efficiency, as indicated by retained earnings on assets, shows a slight negative overall trend with considerable volatility.  These significant fluctuations necessitate further investigation to pinpoint potential drivers and ascertain the long-term financial health of the company.