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 38.72 (%).Trend:Decrease 46.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 61.04 (%).Trend:Increase 57.64% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 48.43 (%).Trend:Decrease 20.66% than previous quarter

Overall: increasing (25.08%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 24.2 (%).Trend:Decrease 45.34% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 31.6 (%).Trend:Increase 30.58% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 26.69 (%).Trend:Decrease 15.54% than previous quarter

Overall: increasing (10.29%). Fluctuation: **Neutral** (moderate 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 -398.49 (%).Trend:Decrease 36.25% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -883.27 (%).Trend:Increase 121.65% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -609.51 (%).Trend:Decrease 30.99% than previous quarter

Overall: decreasing (52.95%). 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 -114.46 (%).Trend:Decrease 10.73% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -127.24 (%).Trend:Increase 11.17% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -140.84 (%).Trend:Increase 10.69% than previous quarter

Overall: decreasing (23.05%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.03 (USD).Trend:Decrease 123.08% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.15 (USD).Trend:Decrease 600.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.5 (USD).Trend:Increase 233.33% than previous quarter

Overall: decreasing (-1766.67%). Fluctuation: **Significant** (high variation).



The financial data reveals several key aspects of the company's performance.  Working capital efficiency, measured by liabilities and current assets on revenue, shows an overall increasing trend for liabilities (25.08%) and current assets (10.29%) from Q3 2022 to Q3 2023. This shows moderate fluctuation.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays a significant decreasing trend (52.95%) with high variability.  Investment efficiency, measured by retained earnings on assets, also shows a significant decreasing trend (23.05%) with substantial fluctuations.  Finally, earnings per share demonstrate a substantial decrease (-1766.67%) across all quarters with considerable fluctuation.