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 159.53 (%).Trend:Increase 219.51% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 75.68 (%).Trend:Decrease 52.56% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 50.96 (%).Trend:Decrease 32.66% than previous quarter

Overall: decreasing (-68.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 227.6 (%).Trend:Increase 192.13% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 109.92 (%).Trend:Decrease 51.7% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 70.23 (%).Trend:Decrease 36.11% than previous quarter

Overall: decreasing (-69.14%). 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 -534.54 (%).Trend:Increase 151.36% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -246.05 (%).Trend:Decrease 53.97% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -194.83 (%).Trend:Decrease 20.82% than previous quarter

Overall: increasing (-63.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.19 (%).Trend:Increase 1.46% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.5 (%).Trend:Decrease 8.37% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.74 (%).Trend:Increase 1.3% than previous quarter

Overall: decreasing (-7.18%). 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 -141.99 (%).Trend:Decrease 8.02% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -140.23 (%).Trend:Decrease 1.24% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -179.69 (%).Trend:Increase 28.14% than previous quarter

Overall: decreasing (26.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.18 (USD).Trend:Decrease 60.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.28 (USD).Trend:Increase 55.56% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.64 (USD).Trend:Increase 485.71% than previous quarter

Overall: decreasing (811.11%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2023 to Q3 2023 reveals a downward trend in working capital efficiency. Liabilities on revenue and current assets on revenue decreased significantly throughout the period. Cost efficiency, as measured by retained earnings to revenue, shows an increasing trend with significant fluctuation.  SG&A expense ratio is decreasing with little fluctuation.  Investment efficiency displays a significant downward trend with high variation in the Retained Earnings on Assets metric. Earnings per share continued to decrease and exhibit high volatility.  Overall, the data indicates a period of instability and potentially declining financial health.