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 252.38 (%).Trend:Increase 244.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 126.44 (%).Trend:Decrease 49.9% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 84.74 (%).Trend:Decrease 32.98% than previous quarter

Overall: decreasing (-66.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 322.55 (%).Trend:Increase 237.57% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 160.47 (%).Trend:Decrease 50.25% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 109.91 (%).Trend:Decrease 31.51% than previous quarter

Overall: decreasing (-65.92%). 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 56.58 (%).Trend:Increase 194.99% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 25.63 (%).Trend:Decrease 54.7% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 17.87 (%).Trend:Decrease 30.28% than previous quarter

Overall: decreasing (-68.42%). 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 9.27 (%).Trend:Decrease 6.74% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 8.5 (%).Trend:Decrease 8.31% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 8.59 (%).Trend:Increase 1.06% than previous quarter

Overall: decreasing (-7.34%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 102.5% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.35 (USD).Trend:Increase 3400.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.29 (USD).Trend:Decrease 17.14% than previous quarter

Overall: decreasing (2800.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 reveal significant volatility.  Liabilities on revenue decrease from Q1 to Q3 with significant fluctuations.  Current assets on revenue exhibit a similar pattern. Cost efficiency (retained earnings/revenue ratio) also shows a significant downward trend with considerable fluctuations. Investment efficiency (retained earnings on assets) exhibits a slightly negative trend with little fluctuation. Earnings per share are consistently negative and show significant volatility.