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 159.73 (%).Trend:Increase 449.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 67.56 (%).Trend:Decrease 57.7% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 44.27 (%).Trend:Decrease 34.47% than previous quarter

Overall: decreasing (-72.28%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 561.1 (%).Trend:Increase 495.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 281.54 (%).Trend:Decrease 49.82% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 188.5 (%).Trend:Decrease 33.05% than previous quarter

Overall: decreasing (-66.41%). 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 1147.44 (%).Trend:Increase 502.65% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 571.18 (%).Trend:Decrease 50.22% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 367.66 (%).Trend:Decrease 35.63% than previous quarter

Overall: decreasing (-67.96%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.14 (%).Trend:Increase 88.34% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.2 (%).Trend:Increase 0.98% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.08 (%).Trend:Decrease 1.94% than previous quarter

Overall: decreasing (-0.98%). 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 69.06 (%).Trend:Decrease 1.79% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 66.79 (%).Trend:Decrease 3.29% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 64.54 (%).Trend:Decrease 3.37% than previous quarter

Overall: decreasing (-6.55%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.18 (USD).Trend:Decrease 102.8% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.3 (USD).Trend:Increase 1177.78% than previous quarter
Year 2023 Quarter 3: Earning Per Share -4.03 (USD).Trend:Increase 75.22% than previous quarter

Overall: decreasing (2138.89%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 reveals consistent declines in most key financial metrics. Liabilities and current assets on revenue both decreased, with significant quarter-to-quarter fluctuations, possibly highlighting issues with working capital management.  Cost efficiency, as indicated by retained earnings ratio and SG&A expenses, also showed declines and considerable variation.  Investment efficiency saw a consistent decrease with minimal fluctuation.  Earnings per share, however, declined significantly throughout the period, with highly variable performance from quarter to quarter.