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 109.36 (%).Trend:Increase 527.06% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.09 (%).Trend:Decrease 64.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 16.71 (%).Trend:Decrease 57.25% than previous quarter

Overall: decreasing (-84.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 177.13 (%).Trend:Increase 326.72% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.18 (%).Trend:Decrease 60.38% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 38.17 (%).Trend:Decrease 45.61% than previous quarter

Overall: decreasing (-78.45%). 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 -85.8 (%).Trend:Increase 627.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -41.16 (%).Trend:Decrease 52.03% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -18.11 (%).Trend:Decrease 56.0% than previous quarter

Overall: increasing (-78.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.11 (%).Trend:Decrease 7.32% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.58 (%).Trend:Decrease 8.45% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.26 (%).Trend:Decrease 1.93% than previous quarter

Overall: decreasing (-10.22%). 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 -25.86 (%).Trend:Increase 95.91% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -29.23 (%).Trend:Increase 13.03% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -21.52 (%).Trend:Decrease 26.38% than previous quarter

Overall: increasing (-16.78%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.51 (USD).Trend:Decrease 80.84% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.05 (USD).Trend:Increase 35.76% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.0 (USD).Trend:Decrease 343.9% than previous quarter

Overall: increasing (-431.13%). Fluctuation: **Significant** (high variation).



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 showed significant fluctuation, increasing overall.  Conversely, the SG&A expense ratio decreased with little fluctuation. Retained earnings on assets increased, with significant variation, while earnings per share increased significantly, indicating considerable volatility.