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 123.95 (%).Trend:Increase 119.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 72.34 (%).Trend:Decrease 41.64% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 60.61 (%).Trend:Decrease 16.22% than previous quarter

Overall: decreasing (-51.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 100.76 (%).Trend:Increase 250.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 48.51 (%).Trend:Decrease 51.86% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 43.49 (%).Trend:Decrease 10.35% than previous quarter

Overall: decreasing (-56.84%). 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 -250.1 (%).Trend:Increase 194.89% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -126.1 (%).Trend:Decrease 49.58% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -110.65 (%).Trend:Decrease 12.25% than previous quarter

Overall: increasing (-55.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.67 (%).Trend:Decrease 6.06% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.2 (%).Trend:Decrease 1.64% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.82 (%).Trend:Increase 9.29% than previous quarter

Overall: increasing (7.5%). 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 -22.98 (%).Trend:Increase 0.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.32 (%).Trend:Increase 1.48% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -23.87 (%).Trend:Increase 2.36% than previous quarter

Overall: decreasing (3.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.2 (USD).Trend:Decrease 600.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.06 (USD).Trend:Decrease 70.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.12 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (-40.0%). Fluctuation: **Significant** (high variation).



Financial performance for Q1 2023 to Q3 2023 reveals significant fluctuations across key metrics.  Working capital efficiency shows declining liabilities and current assets on revenue, though with substantial quarter-to-quarter variation.  Cost efficiency shows a slight overall increase in the SG&A expense ratio, with little fluctuation, but a significantly increasing trend in the ratio of retained earnings to revenue.  Investment efficiency displays a slight overall decline in retained earnings on assets, with considerable quarter-to-quarter variation.  Earnings per share are negative, with marked volatility, increasing from Q1 to Q3.  The high fluctuation in all metrics indicates potential instability in the company's financial health.