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 161.22 (%).Trend:Increase 104.8% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 47.54 (%).Trend:Decrease 70.51% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 30.89 (%).Trend:Decrease 35.02% than previous quarter

Overall: decreasing (-80.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 272.85 (%).Trend:Increase 107.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 130.51 (%).Trend:Decrease 52.17% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 84.4 (%).Trend:Decrease 35.33% than previous quarter

Overall: decreasing (-69.07%). 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 2.47 (%).Trend:Decrease 47.78% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -6.3 (%).Trend:Decrease 355.06% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -12.27 (%).Trend:Increase 94.76% than previous quarter

Overall: decreasing (-596.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 20.81 (%).Trend:Increase 6.28% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.57 (%).Trend:Decrease 1.15% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 21.32 (%).Trend:Increase 3.65% than previous quarter

Overall: increasing (2.45%). 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 0.41 (%).Trend:Decrease 76.16% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2.18 (%).Trend:Decrease 631.71% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -6.5 (%).Trend:Increase 198.17% than previous quarter

Overall: decreasing (-1685.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.44 (USD).Trend:Decrease 38.89% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.87 (USD).Trend:Increase 97.73% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.79 (USD).Trend:Increase 105.75% than previous quarter

Overall: decreasing (306.82%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation, with liabilities on revenue decreasing from Q1 to Q3 2023 (-80.84%), but with significant quarterly variation.  Current assets on revenue also decreased by -69.07% over the same period with significant fluctuation.  Cost efficiency shows a significant decrease in the ratio of retained earnings to revenue (-596.76%), also with high variation.  SG&A expense ratio increased slightly (2.45%).  Invest efficiency shows a steep decrease in retained earnings on assets (-1685.37%) with high variation.  Earning per share also decreased significantly (306.82%) with high variation. Overall, the financial performance in 2023 Q1-Q3 exhibits significant volatility and potential issues with profitability and asset management.