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 114586.54 (%).Trend:Increase 359.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57001.04 (%).Trend:Decrease 50.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 27076.26 (%).Trend:Decrease 52.5% than previous quarter

Overall: decreasing (-76.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 925894.23 (%).Trend:Increase 218.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 523021.88 (%).Trend:Decrease 43.51% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 340614.39 (%).Trend:Decrease 34.88% than previous quarter

Overall: decreasing (-63.21%). 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 -2566730.77 (%).Trend:Increase 357.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1458333.33 (%).Trend:Decrease 43.18% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1079136.69 (%).Trend:Decrease 26.0% than previous quarter

Overall: increasing (-57.96%). 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 -178.71 (%).Trend:Increase 44.2% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -181.59 (%).Trend:Increase 1.61% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -210.58 (%).Trend:Increase 15.96% than previous quarter

Overall: decreasing (17.83%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analysis of Q1-Q3 2023 reveals significant volatility across key financial metrics. Liabilities on revenue and current assets on revenue both show substantial decreases, indicating potential concerns.  Conversely, while the ratio of retained earnings to revenue shows an overall increase,  it's important to note the high degree of fluctuation. Retained earnings on assets also decreased, suggesting further investigation is needed.