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 160.46 (%).Trend:Increase 186.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 76.81 (%).Trend:Decrease 52.13% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 54.75 (%).Trend:Decrease 28.72% than previous quarter

Overall: decreasing (-65.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 511.3 (%).Trend:Increase 183.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 262.32 (%).Trend:Decrease 48.7% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 183.24 (%).Trend:Decrease 30.15% than previous quarter

Overall: decreasing (-64.16%). 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 -46.99 (%).Trend:Increase 227.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -23.24 (%).Trend:Decrease 50.54% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -13.5 (%).Trend:Decrease 41.91% than previous quarter

Overall: increasing (-71.27%). 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 -7.21 (%).Trend:Increase 16.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -6.95 (%).Trend:Decrease 3.61% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -5.86 (%).Trend:Decrease 15.68% than previous quarter

Overall: increasing (-18.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2023 to Q3 2023 data reveals significant fluctuations across key metrics.  Liabilities on revenue and current assets on revenue decreased substantially, while the ratio of retained earnings to revenue and retained earnings on assets increased, all demonstrating high variability.  This volatility suggests a need for further investigation into underlying causes.