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 256.24 (%).Trend:Increase 260.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 112.63 (%).Trend:Decrease 56.05% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 72.01 (%).Trend:Decrease 36.06% than previous quarter

Overall: decreasing (-71.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 213.0 (%).Trend:Increase 286.15% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 86.51 (%).Trend:Decrease 59.38% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 53.68 (%).Trend:Decrease 37.95% than previous quarter

Overall: decreasing (-74.8%). 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 -793.31 (%).Trend:Increase 146.81% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -389.95 (%).Trend:Decrease 50.85% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -292.75 (%).Trend:Decrease 24.93% than previous quarter

Overall: increasing (-63.1%). 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 -31.96 (%).Trend:Decrease 30.99% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -28.1 (%).Trend:Decrease 12.08% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -32.26 (%).Trend:Increase 14.8% than previous quarter

Overall: decreasing (0.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 38.97 (USD).Trend:Decrease 136.42% than previous quarter
Year 2023 Quarter 2: Earning Per Share 41.18 (USD).Trend:Increase 5.67% than previous quarter
Year 2023 Quarter 3: Earning Per Share 29.15 (USD).Trend:Decrease 29.21% than previous quarter

Overall: decreasing (-25.2%). Fluctuation: **Neutral** (moderate variation).



Financial statements cover working capital efficiency, cost efficiency, investment efficiency, and earnings per share for three quarters (Q1 2023 to Q3 2023).  Working capital efficiency metrics (liabilities and current assets on revenue) show significant decreases, but with high volatility. Cost efficiency (ratio of retained earnings to revenue) is increasing but highly volatile. Investment efficiency (retained earnings on assets) is decreasing overall, but also shows considerable fluctuation. Earnings per share are decreasing overall, with fluctuation.  The data suggests a period of significant financial volatility and instability.