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 50.88 (%).Trend:Increase 80.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27.68 (%).Trend:Decrease 45.6% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 20.35 (%).Trend:Decrease 26.48% than previous quarter

Overall: decreasing (-60.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 75.28 (%).Trend:Increase 93.52% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 34.73 (%).Trend:Decrease 53.87% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 24.45 (%).Trend:Decrease 29.6% than previous quarter

Overall: decreasing (-67.52%). 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 -141.38 (%).Trend:Increase 114.7% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -71.1 (%).Trend:Decrease 49.71% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -49.18 (%).Trend:Decrease 30.83% than previous quarter

Overall: increasing (-65.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.71 (%).Trend:Increase 1.19% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.54 (%).Trend:Decrease 1.34% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.9 (%).Trend:Increase 2.87% than previous quarter

Overall: increasing (1.49%). 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 -59.17 (%).Trend:Increase 10.35% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -61.93 (%).Trend:Increase 4.66% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -63.2 (%).Trend:Increase 2.05% than previous quarter

Overall: decreasing (6.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.1 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.15 (USD).Trend:Increase 50.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.25 (USD).Trend:Increase 66.67% than previous quarter

Overall: decreasing (150.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation, with liabilities on revenue decreasing overall by 60% and current assets on revenue decreasing by 67.52% across Q1 2023 to Q3 2023.  Cost efficiency exhibits substantial variation in the ratio of retained earnings to revenue, increasing by -65.21% overall.  Selling, general, and administrative (SG&A) expense ratio shows minimal fluctuation, increasing by 1.49% over the same period. Investment efficiency shows a decreasing trend (-6.81%) for retained earnings on assets with substantial variation. Earnings per share also show significant fluctuation, decreasing by 150% during the observed period. Overall, the financial performance exhibits high volatility across various metrics.