Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 308.82 (%).Trend:Decrease 31.41% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 339.09 (%).Trend:Increase 9.8% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 207.71 (%).Trend:Decrease 38.74% than previous quarter

Overall: decreasing (-32.74%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 316.6 (%).Trend:Decrease 34.39% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 360.49 (%).Trend:Increase 13.86% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 241.79 (%).Trend:Decrease 32.93% than previous quarter

Overall: decreasing (-23.63%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -421.08 (%).Trend:Decrease 31.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -448.38 (%).Trend:Increase 6.48% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -309.05 (%).Trend:Decrease 31.07% than previous quarter

Overall: increasing (-26.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -71.63 (%).Trend:Increase 2.55% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -70.98 (%).Trend:Decrease 0.91% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -72.71 (%).Trend:Increase 2.44% than previous quarter

Overall: decreasing (1.51%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.67 (USD).Trend:Increase 52.27% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.17 (USD).Trend:Decrease 74.63% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.27 (USD).Trend:Increase 58.82% than previous quarter

Overall: increasing (-59.7%). Fluctuation: **Significant** (high variation).



Working capital efficiency displays decreasing liabilities and current assets on revenue over three quarters (Q3 2022 to Q3 2023).  Cost efficiency shows a significant increase in the ratio of retained earnings to revenue, though with high fluctuation. Investment efficiency shows decreasing retained earnings on assets, with substantial variation. Earnings per share show an overall increasing trend, but again with significant fluctuations.  These mixed trends necessitate a deeper look at individual data points for potential outliers.