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 217.1 (%).Trend:Increase 148.26% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 117.04 (%).Trend:Decrease 46.09% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 82.77 (%).Trend:Decrease 29.28% than previous quarter

Overall: decreasing (-61.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 762.55 (%).Trend:Increase 95.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 336.26 (%).Trend:Decrease 55.9% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 195.27 (%).Trend:Decrease 41.93% than previous quarter

Overall: decreasing (-74.39%). 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 -2930.46 (%).Trend:Increase 189.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1486.95 (%).Trend:Decrease 49.26% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1063.84 (%).Trend:Decrease 28.45% than previous quarter

Overall: increasing (-63.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 76.27 (%).Trend:Decrease 3.41% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 75.69 (%).Trend:Decrease 0.76% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 75.92 (%).Trend:Increase 0.3% than previous quarter

Overall: decreasing (-0.46%). 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 -212.88 (%).Trend:Increase 31.04% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -236.77 (%).Trend:Increase 11.22% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -263.66 (%).Trend:Increase 11.36% than previous quarter

Overall: decreasing (23.85%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -2.0 (USD).Trend:Decrease 71.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share -4.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -6.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: decreasing (200.0%). Fluctuation: **Significant** (high variation).



The period Q1 2023 to Q3 2023 demonstrates substantial fluctuations.  Liabilities on revenue decreased significantly (-61.87%), mirroring a sharp decline in current assets on revenue (-74.39%).   The ratio of retained earnings to revenue shows an overall increase (-63.7%). SG&A expenses decreased slightly (-0.46%). Retained earnings on assets decreased (-23.85%), and earnings per share plummeted (-200.0%).