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 197.64 (%).Trend:Increase 245.34% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 109.15 (%).Trend:Decrease 44.77% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 78.81 (%).Trend:Decrease 27.8% than previous quarter

Overall: decreasing (-60.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 289.61 (%).Trend:Increase 206.17% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 152.49 (%).Trend:Decrease 47.35% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 102.54 (%).Trend:Decrease 32.76% than previous quarter

Overall: decreasing (-64.59%). 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 -334.18 (%).Trend:Increase 1597.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -201.02 (%).Trend:Decrease 39.85% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -150.72 (%).Trend:Decrease 25.02% than previous quarter

Overall: increasing (-54.9%). 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 -20.73 (%).Trend:Increase 515.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -22.89 (%).Trend:Increase 10.42% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -24.55 (%).Trend:Increase 7.25% than previous quarter

Overall: decreasing (18.43%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.05 (USD).Trend:Decrease 97.57% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.7 (USD).Trend:Increase 1300.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.11 (USD).Trend:Increase 58.57% than previous quarter

Overall: decreasing (2120.0%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue and current assets on revenue decreased significantly, showing high fluctuation.  The ratio of retained earnings to revenue also decreased, while retained earnings on assets slightly decreased with significant fluctuation.  Earnings per share decreased dramatically, indicating substantial financial volatility.