Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 50.42 (%).Trend:Decrease 39.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 124.22 (%).Trend:Increase 146.37% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 40.45 (%).Trend:Decrease 67.44% than previous quarter

Overall: decreasing (-19.77%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 47.78 (%).Trend:Decrease 39.12% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 114.47 (%).Trend:Increase 139.58% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 33.19 (%).Trend:Decrease 71.01% than previous quarter

Overall: decreasing (-30.54%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -631.82 (%).Trend:Decrease 33.69% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1964.78 (%).Trend:Increase 210.97% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -674.39 (%).Trend:Decrease 65.68% than previous quarter

Overall: decreasing (6.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -270.97 (%).Trend:Increase 2.59% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -291.94 (%).Trend:Increase 7.74% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -314.19 (%).Trend:Increase 7.62% than previous quarter

Overall: decreasing (15.95%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.26 (USD).Trend:Increase 18.18% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 103.85% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.13 (USD).Trend:Increase 1200.0% than previous quarter

Overall: decreasing (-150.0%). Fluctuation: **Significant** (high variation).



The provided data shows significant volatility in working capital efficiency and investment efficiency over three quarters. Liabilities on revenue and current assets on revenue decreased overall despite large fluctuations.  Retained earnings on assets also decreased, while the ratio of retained earnings to revenue exhibited a similar trend.  Earning per share dropped considerably, indicating potential financial concerns.