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 232.33 (%).Trend:Increase 338.61% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 120.37 (%).Trend:Decrease 48.19% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 83.53 (%).Trend:Decrease 30.61% than previous quarter

Overall: decreasing (-64.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 302.16 (%).Trend:Increase 130.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 159.49 (%).Trend:Decrease 47.22% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 113.66 (%).Trend:Decrease 28.74% than previous quarter

Overall: decreasing (-62.38%). 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 -261.39 (%).Trend:Increase 123.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -127.11 (%).Trend:Decrease 51.37% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -82.93 (%).Trend:Decrease 34.76% than previous quarter

Overall: increasing (-68.27%). 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 -57.34 (%).Trend:Decrease 4.97% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -52.81 (%).Trend:Decrease 7.9% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -49.54 (%).Trend:Decrease 6.19% than previous quarter

Overall: increasing (-13.6%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q1 to Q3 2023 show significant volatility. Liabilities and current assets on revenue decreased over this period, which could indicate positive cash flow management.  However, the substantial fluctuations warrant closer scrutiny.  The ratio of retained earnings to revenue shows a notable, although volatile, increase.  Investment efficiency exhibits a slight upward trend in retained earnings on assets, but the substantial fluctuations necessitate thorough investigation.