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 69.9 (%).Trend:Increase 198.97% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.71 (%).Trend:Decrease 53.2% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 21.79 (%).Trend:Decrease 33.38% than previous quarter

Overall: decreasing (-68.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 311.64 (%).Trend:Increase 218.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 159.1 (%).Trend:Decrease 48.95% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 98.18 (%).Trend:Decrease 38.29% than previous quarter

Overall: decreasing (-68.5%). 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 277.01 (%).Trend:Increase 52.78% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 144.07 (%).Trend:Decrease 47.99% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 103.01 (%).Trend:Decrease 28.5% than previous quarter

Overall: decreasing (-62.81%). 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 53.21 (%).Trend:Decrease 49.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 55.27 (%).Trend:Increase 3.87% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 59.83 (%).Trend:Increase 8.25% than previous quarter

Overall: increasing (12.44%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q1 to Q3 2023 reveal a concerning trend of substantial and fluctuating decreases in working capital efficiency and cost efficiency. Liabilities and current assets on revenue experienced significant drops throughout the period, while the ratio of retained earnings to revenue saw a substantial decrease.  However, investment efficiency, measured by retained earnings on assets, showed a modest increase, indicating potential improvements in asset management, but the overall picture is one of significant volatility in various key financial metrics.