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 222.18 (%).Trend:Increase 184.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 113.29 (%).Trend:Decrease 49.01% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 80.35 (%).Trend:Decrease 29.08% than previous quarter

Overall: decreasing (-63.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 801.27 (%).Trend:Increase 105.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 352.62 (%).Trend:Decrease 55.99% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 323.67 (%).Trend:Decrease 8.21% than previous quarter

Overall: decreasing (-59.61%). 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 -4838.94 (%).Trend:Increase 201.13% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2338.3 (%).Trend:Decrease 51.68% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1531.46 (%).Trend:Decrease 34.51% than previous quarter

Overall: increasing (-68.35%). 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 -503.34 (%).Trend:Increase 32.74% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -544.92 (%).Trend:Increase 8.26% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -411.59 (%).Trend:Decrease 24.47% than previous quarter

Overall: increasing (-18.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.39 (USD).Trend:Decrease 45.83% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.66 (USD).Trend:Increase 69.23% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.66 (USD).Trend:Increase 0.0% than previous quarter

Overall: decreasing (69.23%). Fluctuation: **Significant** (high variation).



Analyzing Q1-Q3 2023 reveals significant decreases in liabilities on revenue (-63.84%) and current assets on revenue (-59.61%).  A significant increase was observed in the ratio of retained earnings to revenue (-68.35%), while retained earnings on assets showed a smaller increase (-18.23%). Earnings per share decreased significantly (69.23%).  All metrics displayed substantial fluctuation.