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 150.98 (%).Trend:Increase 125.21% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 70.0 (%).Trend:Decrease 53.64% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 39.65 (%).Trend:Decrease 43.36% than previous quarter

Overall: decreasing (-73.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 649.4 (%).Trend:Increase 401.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 243.25 (%).Trend:Decrease 62.54% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 129.69 (%).Trend:Decrease 46.68% than previous quarter

Overall: decreasing (-80.03%). 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 -1414.0 (%).Trend:Increase 176.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -704.06 (%).Trend:Decrease 50.21% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -435.66 (%).Trend:Decrease 38.12% than previous quarter

Overall: increasing (-69.19%). 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 -103.84 (%).Trend:Decrease 35.26% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -106.96 (%).Trend:Increase 3.0% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -111.23 (%).Trend:Increase 3.99% than previous quarter

Overall: decreasing (7.12%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.24 (USD).Trend:Decrease 88.18% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.47 (USD).Trend:Increase 95.83% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.65 (USD).Trend:Increase 38.3% than previous quarter

Overall: decreasing (170.83%). Fluctuation: **Significant** (high variation).



Financial performance from Q1 2023 to Q3 2023 shows significant fluctuation.  Working capital efficiency is declining, with liabilities on revenue decreasing from 150.98% to 39.65% and current assets on revenue also decreasing from 649.4% to 129.69%.  Cost efficiency, measured by the ratio of retained earnings to revenue, is trending upward despite large variations, going from -1414.0% to -435.66%.  Investment efficiency, as indicated by retained earnings on assets, is declining but also with significant variations. Earnings per share are also declining, showing a consistent negative trend throughout the period.  The high variability across all metrics suggests significant internal factors influencing the company's performance in this period.