Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 136.23 (%).Trend:Decrease 55.11% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 88.92 (%).Trend:Decrease 34.73% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 72.82 (%).Trend:Decrease 18.11% than previous quarter

Overall: decreasing (-46.55%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 340.25 (%).Trend:Decrease 58.01% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 193.14 (%).Trend:Decrease 43.24% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 132.23 (%).Trend:Decrease 31.54% than previous quarter

Overall: decreasing (-61.14%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -1097.53 (%).Trend:Decrease 51.3% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -702.69 (%).Trend:Decrease 35.98% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -505.0 (%).Trend:Decrease 28.13% than previous quarter

Overall: increasing (-53.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 145.42 (%).Trend:Decrease 11.28% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 134.09 (%).Trend:Decrease 7.79% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 90.8 (%).Trend:Decrease 32.28% than previous quarter

Overall: decreasing (-37.56%). Fluctuation: **Neutral** (moderate variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets -163.21 (%).Trend:Increase 11.59% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -178.8 (%).Trend:Increase 9.55% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -184.15 (%).Trend:Increase 2.99% than previous quarter

Overall: decreasing (12.83%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q2 2022 to Q3 2023, Liabilities on Revenue decreased significantly (-46.55%), and Current assets on Revenue decreased significantly (-61.14%).  The Ratio of Retained Earnings to Revenue increased significantly (-53.99%), while the SG&A Expense Ratio decreased moderately (-37.56%). Retained Earning on Assets decreased significantly (12.83%).  Significant fluctuations are evident across most metrics.