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 2487.51 (%).Trend:Increase 296.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 895.35 (%).Trend:Decrease 64.01% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 29314100000.0 (%).Trend:Increase 3274037985.66% than previous quarter

Overall: increasing (1178451443.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2975.44 (%).Trend:Increase 170.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1562.72 (%).Trend:Decrease 47.48% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 47071700000.0 (%).Trend:Increase 3012164587.21% than previous quarter

Overall: increasing (1582007939.15%). 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 -19824.99 (%).Trend:Increase 384.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -9300.56 (%).Trend:Decrease 53.09% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -291747300000.0 (%).Trend:Increase 3136878754.61% than previous quarter

Overall: decreasing (1471613757.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 483.12 (%).Trend:Decrease 26.24% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 389.65 (%).Trend:Decrease 19.35% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15944300000.0 (%).Trend:Increase 4091954217.98% than previous quarter

Overall: increasing (3300277263.8%). Fluctuation: **Significant** (high variation).


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 -190.26 (%).Trend:Increase 21.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -212.9 (%).Trend:Increase 11.9% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -254.07 (%).Trend:Increase 19.34% than previous quarter

Overall: decreasing (33.54%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.31 (USD).Trend:Decrease 76.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.61 (USD).Trend:Increase 96.77% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.15 (USD).Trend:Increase 88.52% than previous quarter

Overall: decreasing (270.97%). Fluctuation: **Significant** (high variation).



Financial statements for Q1-Q3 2023 depict highly volatile financial performance. Working capital indicators, including liabilities and current assets on revenue, show very large increases and decreases. Cost efficiency, with significant drops and rises in the ratio of retained earnings to revenue and SG&A expense ratios, suggests problematic trends.  Investment efficiency, represented by retained earnings on assets, demonstrates a decreasing trend with fluctuations. Earnings per share demonstrate a consistent negative trend. The extreme variability in almost all categories necessitates further investigation to identify the root causes of these fluctuations.