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 222.64 (%).Trend:Increase 155.41% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 95.23 (%).Trend:Decrease 57.23% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 95.97 (%).Trend:Increase 0.78% than previous quarter

Overall: decreasing (-56.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 324.61 (%).Trend:Increase 171.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 160.02 (%).Trend:Decrease 50.7% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 155.32 (%).Trend:Decrease 2.94% than previous quarter

Overall: decreasing (-52.15%). 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 -760.81 (%).Trend:Increase 97.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -376.98 (%).Trend:Decrease 50.45% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -498.94 (%).Trend:Increase 32.35% than previous quarter

Overall: increasing (-34.42%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.81 (%).Trend:Increase 27.39% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.35 (%).Trend:Increase 1.36% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.92 (%).Trend:Increase 13.8% than previous quarter

Overall: increasing (15.35%). 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 -77.99 (%).Trend:Decrease 38.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -77.65 (%).Trend:Decrease 0.44% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -156.35 (%).Trend:Increase 101.35% than previous quarter

Overall: decreasing (100.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.07 (USD).Trend:Decrease 115.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.09 (USD).Trend:Decrease 228.57% than previous quarter
Year 2023 Quarter 3: Earning Per Share -4.35 (USD).Trend:Decrease 4933.33% than previous quarter

Overall: decreasing (6114.29%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 data reveals significant fluctuations. Liabilities on revenue decreased (-56.89%), as did current assets on revenue (-52.15%).  The ratio of retained earnings to revenue increased (-34.42%), while the SG&A expense ratio increased (15.35%). Retained earnings on assets decreased (100.47%), and earnings per share decreased dramatically (6114.29%).  High variability is evident across all metrics.