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 82.89 (%).Trend:Increase 145.38% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 45.3 (%).Trend:Decrease 45.35% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 31.83 (%).Trend:Decrease 29.74% than previous quarter

Overall: decreasing (-61.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 308.21 (%).Trend:Increase 34.09% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 165.23 (%).Trend:Decrease 46.39% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 117.32 (%).Trend:Decrease 29.0% than previous quarter

Overall: decreasing (-61.94%). 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 98.61 (%).Trend:Increase 118.45% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 38.2 (%).Trend:Decrease 61.26% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 17.93 (%).Trend:Decrease 53.06% than previous quarter

Overall: decreasing (-81.82%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 22.54 (%).Trend:Increase 10.44% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.94 (%).Trend:Increase 1.77% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.89 (%).Trend:Decrease 0.22% than previous quarter

Overall: increasing (1.55%). 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 13.32 (%).Trend:Decrease 22.65% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 9.7 (%).Trend:Decrease 27.18% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 6.63 (%).Trend:Decrease 31.65% than previous quarter

Overall: decreasing (-50.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.29 (USD).Trend:Decrease 38.3% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.91 (USD).Trend:Increase 213.79% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.42 (USD).Trend:Increase 56.04% than previous quarter

Overall: decreasing (389.66%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue decreased significantly (-61.6%), fluctuating considerably.  Current assets on revenue also decreased significantly (-61.94%), showing high variation.  The ratio of retained earnings to revenue decreased significantly (-81.82%) with substantial fluctuation.  Conversely, the SG&A expense ratio increased slightly (1.55%) with little variation. Retained earnings on assets decreased significantly (-50.23%), exhibiting high variation. Earnings per share decreased significantly (389.66%), demonstrating high fluctuation.