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 362.7 (%).Trend:Increase 267.03% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 158.58 (%).Trend:Decrease 56.28% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 64.36 (%).Trend:Decrease 59.41% than previous quarter

Overall: decreasing (-82.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 392.55 (%).Trend:Increase 281.34% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 163.23 (%).Trend:Decrease 58.42% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 113.59 (%).Trend:Decrease 30.41% than previous quarter

Overall: decreasing (-71.06%). 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 -2722.64 (%).Trend:Increase 237.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1267.41 (%).Trend:Decrease 53.45% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -831.97 (%).Trend:Decrease 34.36% than previous quarter

Overall: increasing (-69.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 66.96 (%).Trend:Decrease 39.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 60.78 (%).Trend:Decrease 9.23% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 59.39 (%).Trend:Decrease 2.29% than previous quarter

Overall: decreasing (-11.31%). 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 -494.64 (%).Trend:Decrease 14.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -542.04 (%).Trend:Increase 9.58% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -523.09 (%).Trend:Decrease 3.5% than previous quarter

Overall: decreasing (5.75%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q1 2023 to Q3 2023, liabilities on revenue and current assets on revenue significantly decreased, showing high variation.  The ratio of retained earnings to revenue also decreased significantly, while the SG&A expense ratio decreased slightly with low variation. Retained earnings on assets decreased with significant fluctuation.