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 744.46 (%).Trend:Increase 2078.69% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 139.06 (%).Trend:Decrease 81.32% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 86.55 (%).Trend:Decrease 37.76% than previous quarter

Overall: decreasing (-88.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 747.89 (%).Trend:Increase 425.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 156.01 (%).Trend:Decrease 79.14% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 93.95 (%).Trend:Decrease 39.78% than previous quarter

Overall: decreasing (-87.44%). 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 337.42 (%).Trend:Increase 222.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 58.11 (%).Trend:Decrease 82.78% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 3.61 (%).Trend:Decrease 93.79% than previous quarter

Overall: decreasing (-98.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 61.54 (%).Trend:Increase 96.43% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.5 (%).Trend:Decrease 37.44% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.33 (%).Trend:Decrease 5.64% than previous quarter

Overall: decreasing (-40.97%). Fluctuation: **Significant** (high 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 18.68 (%).Trend:Decrease 33.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 13.3 (%).Trend:Decrease 28.8% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 1.46 (%).Trend:Decrease 89.02% than previous quarter

Overall: decreasing (-92.18%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -3.65 (USD).Trend:Increase 34.69% than previous quarter
Year 2023 Quarter 2: Earning Per Share -8.8 (USD).Trend:Increase 141.1% than previous quarter
Year 2023 Quarter 3: Earning Per Share -13.97 (USD).Trend:Increase 58.75% than previous quarter

Overall: decreasing (282.74%). Fluctuation: **Significant** (high variation).



Q1 2023 – Q3 2023 financial data indicates a sharp decline in key performance indicators. Liabilities on revenue decreased by 88.37%, while current assets on revenue fell by 87.44%, both displaying significant variability. The ratio of retained earnings to revenue dropped dramatically (-98.93%), with high volatility.  Similarly, SG&A expense ratio and retained earnings on assets showed significant decreases with notable fluctuations. Earnings per share experienced a substantial decrease (282.74%)  and high volatility.