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 63.92 (%).Trend:Increase 273.58% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.57 (%).Trend:Decrease 52.17% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 19.81 (%).Trend:Decrease 35.2% than previous quarter

Overall: decreasing (-69.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 70.14 (%).Trend:Increase 210.63% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 33.78 (%).Trend:Decrease 51.84% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 22.13 (%).Trend:Decrease 34.49% than previous quarter

Overall: decreasing (-68.45%). 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 122.12 (%).Trend:Increase 330.61% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 62.61 (%).Trend:Decrease 48.73% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 42.35 (%).Trend:Decrease 32.36% than previous quarter

Overall: decreasing (-65.32%). 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 100.65 (%).Trend:Increase 22.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 104.63 (%).Trend:Increase 3.95% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 106.51 (%).Trend:Increase 1.8% than previous quarter

Overall: increasing (5.82%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q1 2023 to Q3 2023 show a pattern of significant fluctuation. Liabilities and current assets on revenue decreased overall, although with high quarter-to-quarter variability. The ratio of retained earnings to revenue shows a considerable decrease across the period, with significant volatility. Investment efficiency shows a steady, low, positive increase.  This data suggests considerable financial instability in short-term working capital and revenue generation, while investment appears to be relatively stable.