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 200.97 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 92.91 (%).Trend:Decrease 53.77% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 63.59 (%).Trend:Decrease 31.56% than previous quarter

Overall: decreasing (-68.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1541.36 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 751.72 (%).Trend:Decrease 51.23% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 486.93 (%).Trend:Decrease 35.22% 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 -939.04 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -534.09 (%).Trend:Decrease 43.12% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -383.4 (%).Trend:Decrease 28.21% than previous quarter

Overall: increasing (-59.17%). 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 -53.93 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -61.98 (%).Trend:Increase 14.93% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -68.05 (%).Trend:Increase 9.79% than previous quarter

Overall: decreasing (26.18%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.67 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.0 (USD).Trend:Increase 49.25% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (49.25%). Fluctuation: **Significant** (high variation).



Key Q1 2023-Q3 2023 data points to significant fluctuations.  Liabilities and current assets relative to revenue decreased substantially (-68%), potentially indicating liquidity challenges.  Conversely, the ratio of retained earnings to revenue improved, although retained earnings on assets and earnings per share declined.  The high variability across these metrics needs further review.