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 77.42 (%).Trend:Increase 260.76% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 45.33 (%).Trend:Decrease 41.45% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 29.32 (%).Trend:Decrease 35.32% than previous quarter

Overall: decreasing (-62.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 160.67 (%).Trend:Increase 251.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.73 (%).Trend:Decrease 49.75% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 47.36 (%).Trend:Decrease 41.34% than previous quarter

Overall: decreasing (-70.52%). 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 401.17 (%).Trend:Increase 259.41% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 197.5 (%).Trend:Decrease 50.77% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 127.15 (%).Trend:Decrease 35.62% than previous quarter

Overall: decreasing (-68.31%). 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 105.86 (%).Trend:Decrease 1.83% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 102.38 (%).Trend:Decrease 3.29% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 104.98 (%).Trend:Increase 2.54% than previous quarter

Overall: decreasing (-0.83%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements for Q1-Q3 2023 reveal a substantial decline in working capital efficiency.  Liabilities and current assets on revenue both decreased significantly over the three quarters, indicating a shrinking of operational resources.  Cost efficiency, reflected in the declining ratio of retained earnings to revenue, also points to a potential issue.  However, investment efficiency, with its relatively stable retained earnings on assets, remains positive, but needs further examination.