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 161.56 (%).Trend:Increase 204.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 82.22 (%).Trend:Decrease 49.11% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 52.84 (%).Trend:Decrease 35.73% than previous quarter

Overall: decreasing (-67.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 363.24 (%).Trend:Increase 193.48% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 185.09 (%).Trend:Decrease 49.04% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 124.34 (%).Trend:Decrease 32.82% than previous quarter

Overall: decreasing (-65.77%). 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 -135.69 (%).Trend:Increase 173.07% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -77.57 (%).Trend:Decrease 42.83% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -50.69 (%).Trend:Decrease 34.65% than previous quarter

Overall: increasing (-62.64%). 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 -25.75 (%).Trend:Decrease 5.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -29.3 (%).Trend:Increase 13.79% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -28.59 (%).Trend:Decrease 2.42% than previous quarter

Overall: decreasing (11.03%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.78 (USD).Trend:Decrease 61.58% than previous quarter
Year 2023 Quarter 2: Earning Per Share -3.17 (USD).Trend:Increase 306.41% than previous quarter
Year 2023 Quarter 3: Earning Per Share -3.27 (USD).Trend:Increase 3.15% than previous quarter

Overall: decreasing (319.23%). Fluctuation: **Significant** (high variation).



Q1 to Q3 2023 financial data reveals a significant decreasing trend in working capital efficiency. Liabilities and current assets on revenue both show decreases, -67.29% and -65.77%, respectively. Cost efficiency, indicated by the ratio of retained earnings to revenue, shows an increase (-62.64%), while invest efficiency displays a decreasing trend in retained earnings on assets (11.03%). Earning per share shows a substantial negative trend (319.23%).