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 804.3 (%).Trend:Increase 49.02% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 447.54 (%).Trend:Decrease 44.36% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 296.27 (%).Trend:Decrease 33.8% than previous quarter

Overall: decreasing (-63.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 14114.03 (%).Trend:Increase 78.55% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 6145.92 (%).Trend:Decrease 56.46% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 3571.76 (%).Trend:Decrease 41.88% than previous quarter

Overall: decreasing (-74.69%). 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 -9833.82 (%).Trend:Increase 92.57% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -5156.93 (%).Trend:Decrease 47.56% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -3685.14 (%).Trend:Decrease 28.54% than previous quarter

Overall: increasing (-62.53%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 505.74 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 477.04 (%).Trend:Decrease 5.67% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 429.0 (%).Trend:Decrease 10.07% than previous quarter

Overall: decreasing (-15.17%). 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 -47.91 (%).Trend:Increase 11.52% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -58.55 (%).Trend:Increase 22.21% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -72.15 (%).Trend:Increase 23.23% than previous quarter

Overall: decreasing (50.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -4.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (300.0%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, Liabilities on Revenue decreased significantly (-63.16%), while Current assets on Revenue also decreased significantly (-74.69%).  The Ratio of Retained Earnings to Revenue showed an overall increase (-62.53%), with significant fluctuation.  The Selling, General & Administrative (SG&A) Expense Ratio decreased slightly (-15.17%).  Invest efficiency metrics, Retained Earning on Assets and Earnings Per Share, both decreased significantly (50.59% and 300% respectively), exhibiting high variation.