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 162.3 (%).Trend:Increase 165.15% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57.96 (%).Trend:Decrease 64.29% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 40.15 (%).Trend:Decrease 30.73% than previous quarter

Overall: decreasing (-75.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 111.2 (%).Trend:Increase 118.55% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 41.16 (%).Trend:Decrease 62.99% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 26.05 (%).Trend:Decrease 36.71% than previous quarter

Overall: decreasing (-76.57%). 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 5.03 (%).Trend:Decrease 1.76% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 9.65 (%).Trend:Increase 91.85% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 9.77 (%).Trend:Increase 1.24% than previous quarter

Overall: increasing (94.23%). 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 0.6 (%).Trend:Decrease 72.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 3.17 (%).Trend:Increase 428.33% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 5.01 (%).Trend:Increase 58.04% than previous quarter

Overall: increasing (735.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.17 (USD).Trend:Decrease 200.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.18 (USD).Trend:Decrease 205.88% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.42 (USD).Trend:Increase 133.33% than previous quarter

Overall: increasing (-347.06%). Fluctuation: **Significant** (high variation).



Financial performance for Q1 2023 to Q3 2023 exhibits highly volatile trends. Working capital efficiency indicators, both liabilities and current assets as a percentage of revenue, declined significantly with substantial quarter-to-quarter variations.  Cost efficiency, as measured by the retained earnings-to-revenue ratio, displays an overall upward trend, yet with significant fluctuations. Invest efficiency, as indicated by retained earnings on assets, also shows an increasing trend with extreme volatility. Earnings per share similarly demonstrate an increasing trend, though with marked fluctuations, including negative values in some quarters. This suggests significant and unpredictable changes in the company's financial health over the period.