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 61.19 (%).Trend:Increase 198.63% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.15 (%).Trend:Decrease 44.19% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 63.97 (%).Trend:Increase 87.32% than previous quarter

Overall: increasing (4.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 777.4 (%).Trend:Increase 213.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 372.41 (%).Trend:Decrease 52.1% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 245.55 (%).Trend:Decrease 34.06% than previous quarter

Overall: decreasing (-68.41%). 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 -348.4 (%).Trend:Increase 244.54% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -171.18 (%).Trend:Decrease 50.87% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -115.36 (%).Trend:Decrease 32.61% than previous quarter

Overall: increasing (-66.89%). 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 -24.71 (%).Trend:Increase 7.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -25.22 (%).Trend:Increase 2.06% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -25.5 (%).Trend:Increase 1.11% than previous quarter

Overall: decreasing (3.2%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue increased substantially in Q1 and Q3 2023, then decreased in Q2. Current assets on revenue also experienced significant increases and decreases, declining overall. Cost efficiency, measured by the ratio of retained earnings to revenue, saw significant quarterly increases and decreases, trending upward overall.  Investment efficiency, as measured by retained earnings on assets, declined over the three quarters.  Further analysis is needed to determine the reasons for these substantial fluctuations.