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 98.01 (%).Trend:Increase 300.2% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.35 (%).Trend:Decrease 50.67% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 30.29 (%).Trend:Decrease 37.35% than previous quarter

Overall: decreasing (-69.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 105.6 (%).Trend:Increase 207.07% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 53.44 (%).Trend:Decrease 49.39% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 34.99 (%).Trend:Decrease 34.52% than previous quarter

Overall: decreasing (-66.87%). 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 -93.86 (%).Trend:Increase 200.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -43.46 (%).Trend:Decrease 53.7% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -27.88 (%).Trend:Decrease 35.85% than previous quarter

Overall: increasing (-70.3%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.01 (%).Trend:Increase 11.37% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.49 (%).Trend:Decrease 4.0% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.17 (%).Trend:Decrease 0.88% than previous quarter

Overall: decreasing (-4.84%). 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 -43.73 (%).Trend:Decrease 5.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -40.25 (%).Trend:Decrease 7.96% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -39.36 (%).Trend:Decrease 2.21% than previous quarter

Overall: increasing (-9.99%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1-Q3 2023 financial data reveals significant volatility across key metrics.  Liabilities and current assets on revenue increased in Q1 before decreasing in subsequent quarters, indicating potential issues with cash flow management. The ratio of retained earnings to revenue shows a significant decrease, implying potential problems with profitability.  The SG&A expense ratio experienced only a minor overall decline, and investment efficiency exhibits a slight decrease in retained earnings on assets. The substantial fluctuations in multiple key financial metrics underscore instability and warrant careful scrutiny and remedial strategies to correct the issues.