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 296.52 (%).Trend:Increase 183.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 150.33 (%).Trend:Decrease 49.3% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 102.62 (%).Trend:Decrease 31.74% than previous quarter

Overall: decreasing (-65.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 450.68 (%).Trend:Increase 185.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 234.38 (%).Trend:Decrease 47.99% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 165.88 (%).Trend:Decrease 29.23% than previous quarter

Overall: decreasing (-63.19%). 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 -408.73 (%).Trend:Increase 180.97% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -205.23 (%).Trend:Decrease 49.79% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -137.24 (%).Trend:Decrease 33.13% than previous quarter

Overall: increasing (-66.42%). 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 -54.23 (%).Trend:Increase 0.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -53.75 (%).Trend:Decrease 0.89% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -52.7 (%).Trend:Decrease 1.95% than previous quarter

Overall: increasing (-2.82%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.22 (USD).Trend:Decrease 65.62% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.36 (USD).Trend:Increase 63.64% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.49 (USD).Trend:Increase 36.11% than previous quarter

Overall: decreasing (122.73%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities and current assets on revenue both decreased considerably (-65.39% and -63.19% respectively), although with high quarterly variations.  The ratio of retained earnings to revenue increased (-66.42%), while retained earnings on assets also increased slightly (-2.82%).  Earnings per share decreased substantially (122.73% decrease), indicating a concerning trend.