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 64.63 (%).Trend:Increase 198.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.26 (%).Trend:Decrease 48.54% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.56 (%).Trend:Decrease 32.17% than previous quarter

Overall: decreasing (-65.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 89.91 (%).Trend:Increase 172.62% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 44.48 (%).Trend:Decrease 50.53% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 27.75 (%).Trend:Decrease 37.61% 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 15.28 (%).Trend:Increase 141.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 7.03 (%).Trend:Decrease 53.99% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 4.57 (%).Trend:Decrease 34.99% than previous quarter

Overall: decreasing (-70.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.79 (%).Trend:Increase 11.82% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 17.77 (%).Trend:Decrease 0.11% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.67 (%).Trend:Decrease 0.56% than previous quarter

Overall: decreasing (-0.67%). 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 7.26 (%).Trend:Decrease 14.08% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.76 (%).Trend:Decrease 6.89% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 6.85 (%).Trend:Increase 1.33% than previous quarter

Overall: decreasing (-5.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.32 (USD).Trend:Decrease 129.63% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.7 (USD).Trend:Increase 118.75% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.78 (USD).Trend:Increase 11.43% than previous quarter

Overall: decreasing (143.75%). Fluctuation: **Significant** (high variation).



Q1 2023 - Q3 2023 data shows significant decreases in liabilities on revenue (-65.09%), current assets on revenue (-69.14%), and ratio of retained earnings to revenue (-70.09%), indicating potential challenges.  Conversely, the SG&A expense ratio decreased slightly (-0.67%), and retained earnings on assets showed a minor decrease (-5.65%).  Earnings per share significantly decreased (143.75%).