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 251.36 (%).Trend:Decrease 35.1% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 101.57 (%).Trend:Decrease 59.59% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 63.64 (%).Trend:Decrease 37.34% than previous quarter

Overall: decreasing (-74.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2508.76 (%).Trend:Increase 79.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 794.52 (%).Trend:Decrease 68.33% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 405.65 (%).Trend:Decrease 48.94% than previous quarter

Overall: decreasing (-83.83%). 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 -8409.32 (%).Trend:Increase 265.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -3689.66 (%).Trend:Decrease 56.12% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -2259.45 (%).Trend:Decrease 38.76% than previous quarter

Overall: increasing (-73.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 184.15 (%).Trend:Increase 32.23% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 159.15 (%).Trend:Decrease 13.58% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 136.99 (%).Trend:Decrease 13.92% than previous quarter

Overall: decreasing (-25.61%). 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 -162.66 (%).Trend:Increase 47.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -199.64 (%).Trend:Increase 22.73% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -217.75 (%).Trend:Increase 9.07% than previous quarter

Overall: decreasing (33.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.35 (USD).Trend:Decrease 103.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.63 (USD).Trend:Increase 80.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.81 (USD).Trend:Increase 28.57% than previous quarter

Overall: decreasing (131.43%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, Liabilities on Revenue decreased dramatically (-74.68%), and Current Assets on Revenue also fell sharply (-83.83%), demonstrating significant fluctuation in working capital.  The Ratio of Retained Earnings to Revenue shows an overall increase (-73.13%), although with high variability.  SG&A expenses decreased moderately (-25.61%).  Retained Earnings on Assets and Earnings Per Share both decreased significantly (-33.87% and -131.43% respectively), indicating substantial instability.