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 153.61 (%).Trend:Increase 322.35% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 72.94 (%).Trend:Decrease 52.52% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 48.09 (%).Trend:Decrease 34.07% than previous quarter

Overall: decreasing (-68.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 750.92 (%).Trend:Increase 433.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 332.39 (%).Trend:Decrease 55.74% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 226.91 (%).Trend:Decrease 31.73% than previous quarter

Overall: decreasing (-69.78%). 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 -1483.41 (%).Trend:Increase 282.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -814.21 (%).Trend:Decrease 45.11% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -527.17 (%).Trend:Decrease 35.25% than previous quarter

Overall: increasing (-64.46%). 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 -101.89 (%).Trend:Decrease 33.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -110.91 (%).Trend:Increase 8.85% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -104.79 (%).Trend:Decrease 5.52% than previous quarter

Overall: decreasing (2.85%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.64 (USD).Trend:Decrease 82.84% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.1 (USD).Trend:Increase 71.88% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.6 (USD).Trend:Increase 45.45% than previous quarter

Overall: increasing (150.0%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2023 to Q3 2023 reveals a volatile financial landscape. Liabilities to revenue and current assets to revenue both decreased across the period but with notable fluctuations.  The retained earnings to revenue ratio displays an overall increasing trend despite short-term decreases. Investment efficiency, measured by retained earnings on assets, exhibited a downward trend overall.  Earnings per share, however, showed a significant decrease initially, then a recovery in subsequent quarters.