Working Capital Efficiency
The data from Quater 1 in 2023 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -70.96 (%).Trend:Decrease 333.73% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -80.78 (%).Trend:Increase 13.84% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -82.62 (%).Trend:Increase 2.28% than previous quarter

Overall: decreasing (16.43%). 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 -0.25 (%).Trend:Decrease 178.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -0.54 (%).Trend:Increase 116.0% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -0.78 (%).Trend:Increase 44.44% than previous quarter

Overall: decreasing (212.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 70.97% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.54 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.81 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (200.0%). Fluctuation: **Significant** (high variation).



Financial statements from Q1 2023 to Q3 2023 consistently show downward trends in key financial indicators.  The ratio of retained earnings to revenue, retained earnings on assets, and earnings per share all display significant declines and fluctuations, highlighting critical issues with profitability and operational efficiency. This data strongly suggests a need for urgent investigation to understand the underlying causes and develop corrective strategies to address the negative financial performance trends.