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 288.26 (%).Trend:Increase 289.65% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 143.4 (%).Trend:Decrease 50.25% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 88.81 (%).Trend:Decrease 38.07% than previous quarter

Overall: decreasing (-69.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1731.32 (%).Trend:Increase 409.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 738.84 (%).Trend:Decrease 57.33% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 418.29 (%).Trend:Decrease 43.39% than previous quarter

Overall: decreasing (-75.84%). 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 -4379.95 (%).Trend:Increase 221.29% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2177.12 (%).Trend:Decrease 50.29% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1471.72 (%).Trend:Decrease 32.4% than previous quarter

Overall: increasing (-66.4%). 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 -188.2 (%).Trend:Decrease 26.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -215.49 (%).Trend:Increase 14.5% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -246.07 (%).Trend:Increase 14.19% than previous quarter

Overall: decreasing (30.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.17 (USD).Trend:Decrease 56.34% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.95 (USD).Trend:Increase 152.14% than previous quarter
Year 2023 Quarter 3: Earning Per Share -4.06 (USD).Trend:Increase 37.63% than previous quarter

Overall: decreasing (247.01%). Fluctuation: **Significant** (high variation).



Analysis of Q1-Q3 2023 data reveals significant decreases in Liabilities on Revenue (-69.19%) and Current assets on Revenue (-75.84%), indicating potential working capital challenges.  Cost efficiency, as measured by the Ratio of Retained Earnings to Revenue, shows an unusual increase of -66.4%, suggesting further investigation is needed.  Retained Earning on Assets (-30.75%) and Earning Per Share (-247.01%) also decreased significantly, highlighting concerns about profitability and investment efficiency.