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 4869.09 (%).Trend:Increase 35.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1456.33 (%).Trend:Decrease 70.09% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 733.77 (%).Trend:Decrease 49.62% than previous quarter

Overall: decreasing (-84.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 14744.69 (%).Trend:Increase 224.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 3106.21 (%).Trend:Decrease 78.93% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1140.54 (%).Trend:Decrease 63.28% than previous quarter

Overall: decreasing (-92.26%). 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 -166736.67 (%).Trend:Increase 46.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -43576.74 (%).Trend:Decrease 73.86% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -18972.44 (%).Trend:Decrease 56.46% than previous quarter

Overall: increasing (-88.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1568.84 (%).Trend:Decrease 47.79% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 838.13 (%).Trend:Decrease 46.58% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 546.58 (%).Trend:Decrease 34.79% than previous quarter

Overall: decreasing (-65.16%). 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 -573.09 (%).Trend:Decrease 25.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -608.99 (%).Trend:Increase 6.26% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -669.81 (%).Trend:Increase 9.99% than previous quarter

Overall: decreasing (16.88%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1 2023 to Q3 2023 data shows substantial decreases across key metrics.  Liabilities on revenue declined (-84.93%), with current assets on revenue showing an even steeper drop (-92.26%).  The ratio of retained earnings to revenue decreased significantly (-88.62%), alongside a substantial decrease in the SG&A expense ratio (-65.16%).  Retained earnings on assets also decreased (16.88%).  High variability in data necessitates rigorous review for accuracy.