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 1446.57 (%).Trend:Increase 45.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 761.59 (%).Trend:Decrease 47.35% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 437.45 (%).Trend:Decrease 42.56% than previous quarter

Overall: decreasing (-69.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2736.55 (%).Trend:Increase 95.52% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1377.38 (%).Trend:Decrease 49.67% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 840.05 (%).Trend:Decrease 39.01% than previous quarter

Overall: decreasing (-69.3%). 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 -272.47 (%).Trend:Increase 161.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -147.27 (%).Trend:Decrease 45.95% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -102.26 (%).Trend:Decrease 30.56% than previous quarter

Overall: increasing (-62.47%). 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 -6.77 (%).Trend:Increase 35.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -7.41 (%).Trend:Increase 9.45% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -8.31 (%).Trend:Increase 12.15% than previous quarter

Overall: decreasing (22.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.78 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.68 (USD).Trend:Increase 115.38% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.96 (USD).Trend:Increase 16.67% than previous quarter

Overall: decreasing (151.28%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 financial data reveals significant declines across several key metrics. Liabilities and current assets on revenue fell sharply and erratically, highlighting instability in working capital management. The retained earnings to revenue ratio, despite a decline, showed a trend of increasing values.  Investment efficiency and earnings per share also declined considerably and with significant volatility. This suggests a need for urgent analysis to determine the factors behind this negative performance trajectory.