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 33.66 (%).Trend:Decrease 50.45% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 21.78 (%).Trend:Decrease 35.29% than previous quarter

Overall: decreasing (-67.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 150.21 (%).Trend:Decrease 50.77% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 103.16 (%).Trend:Decrease 31.32% than previous quarter

Overall: decreasing (-66.19%). 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 -237.47 (%).Trend:Decrease 51.29% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -167.33 (%).Trend:Decrease 29.54% than previous quarter

Overall: increasing (-65.68%). 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 -35.33 (%).Trend:Increase 1.76% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -39.1 (%).Trend:Increase 10.67% than previous quarter

Overall: decreasing (12.62%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1-Q3 2023 financial performance demonstrates substantial declines in key metrics. Liabilities and current assets relative to revenue decreased significantly, suggesting potential working capital challenges.  While the ratio of retained earnings to revenue improved negatively, retained earnings on assets worsened.  These trends, coupled with high volatility, highlight the need for a thorough review of operational efficiency and financial strategies.