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 1403.87 (%).Trend:Increase 337.6% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 524.93 (%).Trend:Decrease 62.61% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 320.76 (%).Trend:Decrease 38.89% than previous quarter

Overall: decreasing (-77.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 946.91 (%).Trend:Increase 419.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 331.03 (%).Trend:Decrease 65.04% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 192.91 (%).Trend:Decrease 41.72% than previous quarter

Overall: decreasing (-79.63%). 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 -5940.74 (%).Trend:Increase 391.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2240.05 (%).Trend:Decrease 62.29% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1389.63 (%).Trend:Decrease 37.96% than previous quarter

Overall: increasing (-76.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 191.82 (%).Trend:Increase 26.05% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 136.84 (%).Trend:Decrease 28.66% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 119.01 (%).Trend:Decrease 13.03% than previous quarter

Overall: decreasing (-37.96%). Fluctuation: **Neutral** (moderate 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 -612.35 (%).Trend:Decrease 3.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -661.0 (%).Trend:Increase 7.94% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -700.55 (%).Trend:Increase 5.98% than previous quarter

Overall: decreasing (14.4%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial performance in Q1-Q3 2023 exhibits significant volatility across various metrics. Liabilities on revenue decreased from 1403.87% in Q1 to 320.76% in Q3, despite significant fluctuations.  Similarly, current assets on revenue decreased from 946.91% in Q1 to 192.91% in Q3, exhibiting substantial variation. The ratio of retained earnings to revenue increased (decreased) significantly throughout the period, though fluctuating considerably. The SG&A expense ratio decreased steadily, displaying moderate volatility. Investment efficiency shows a decreasing trend in retained earnings on assets with significant quarter-to-quarter variation.