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 93.62 (%).Trend:Increase 186.83% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 45.02 (%).Trend:Decrease 51.91% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 29.42 (%).Trend:Decrease 34.65% than previous quarter

Overall: decreasing (-68.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 171.07 (%).Trend:Increase 238.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 86.24 (%).Trend:Decrease 49.59% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 52.41 (%).Trend:Decrease 39.23% than previous quarter

Overall: decreasing (-69.36%). 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 -774.99 (%).Trend:Increase 265.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -369.95 (%).Trend:Decrease 52.26% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -285.41 (%).Trend:Decrease 22.85% than previous quarter

Overall: increasing (-63.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.84 (%).Trend:Decrease 12.7% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.9 (%).Trend:Decrease 2.95% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 33.4 (%).Trend:Increase 8.09% than previous quarter

Overall: increasing (4.9%). Fluctuation: **Little** (low 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 -84.86 (%).Trend:Increase 8.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -86.19 (%).Trend:Increase 1.57% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -94.58 (%).Trend:Increase 9.73% than previous quarter

Overall: decreasing (11.45%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows significant fluctuation in both liabilities and current assets on revenue. Liabilities decreased by 68.58% overall, but with significant quarter-to-quarter changes. Current assets also decreased by 69.36% overall, again exhibiting substantial quarter-to-quarter fluctuations.  Cost efficiency shows a significant increase in the ratio of retained earnings to revenue, fluctuating widely.  SG&A expense ratio is increasing by a small amount with little fluctuation.  Investment efficiency shows a significant decrease in retained earnings on assets, also with high volatility.  More detailed data is needed to assess the overall financial health and future trends.