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 25.62 (%).Trend:Decrease 23.09% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 80.78 (%).Trend:Increase 215.3% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 16.94 (%).Trend:Decrease 79.03% than previous quarter

Overall: decreasing (-33.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 118.49 (%).Trend:Decrease 27.55% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 350.78 (%).Trend:Increase 196.04% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 80.23 (%).Trend:Decrease 77.13% than previous quarter

Overall: decreasing (-32.29%). Fluctuation: **Significant** (high 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 120.05 (%).Trend:Decrease 35.37% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 253.51 (%).Trend:Increase 111.17% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 60.32 (%).Trend:Decrease 76.21% than previous quarter

Overall: decreasing (-49.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 37.68 (%).Trend:Increase 11.08% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.92 (%).Trend:Decrease 12.63% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.46 (%).Trend:Decrease 37.85% than previous quarter

Overall: decreasing (-45.7%). Fluctuation: **Significant** (high variation).


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 40.52 (%).Trend:Decrease 8.2% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 35.8 (%).Trend:Decrease 11.65% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 39.42 (%).Trend:Increase 10.11% than previous quarter

Overall: decreasing (-2.71%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.14 (USD).Trend:Increase 78.12% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 99.12% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.59 (USD).Trend:Decrease 6000.0% than previous quarter

Overall: increasing (-151.75%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q3 2023 reveals significant fluctuations across various financial metrics. Working capital efficiency shows a decrease in liabilities on revenue and current assets on revenue with significant volatility. Cost efficiency, as measured by retained earnings and SG&A expenses, demonstrate notable negative trends with considerable volatility. Investment efficiency has a consistent downward trend.  Earnings per share reveal dramatic fluctuations, suggesting considerable instability.