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 285.65 (%).Trend:Increase 165.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 142.67 (%).Trend:Decrease 50.05% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 97.15 (%).Trend:Decrease 31.91% than previous quarter

Overall: decreasing (-65.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 698.56 (%).Trend:Increase 124.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 339.83 (%).Trend:Decrease 51.35% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 223.1 (%).Trend:Decrease 34.35% than previous quarter

Overall: decreasing (-68.06%). 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 -458.55 (%).Trend:Increase 167.08% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -243.81 (%).Trend:Decrease 46.83% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -172.29 (%).Trend:Decrease 29.33% than previous quarter

Overall: increasing (-62.43%). 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 -21.03 (%).Trend:Increase 20.17% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.29 (%).Trend:Increase 10.75% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -25.54 (%).Trend:Increase 9.66% than previous quarter

Overall: decreasing (21.45%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.56 (USD).Trend:Decrease 62.59% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.89 (USD).Trend:Increase 85.26% than previous quarter
Year 2023 Quarter 3: Earning Per Share -4.0 (USD).Trend:Increase 38.41% than previous quarter

Overall: decreasing (156.41%). Fluctuation: **Significant** (high variation).



Significant fluctuations are observed across various financial metrics from Q1 2023 to Q3 2023. Working capital efficiency shows a substantial decrease in both liabilities on revenue (-65.99%) and current assets on revenue (-68.06%), indicating potential issues with managing short-term assets and liabilities.  Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates an increasing trend, though with considerable volatility (-62.43%).  Investment efficiency, as seen in retained earnings on assets, also displays a significant decrease (-21.45%).  Earnings per share show a substantial decline (156.41%). Overall, the data suggests considerable instability and potentially problematic financial performance during this period.