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 161.56 (%).Trend:Increase 204.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 82.22 (%).Trend:Decrease 49.11% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 52.84 (%).Trend:Decrease 35.73% than previous quarter

Overall: decreasing (-67.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 363.24 (%).Trend:Increase 193.48% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 185.09 (%).Trend:Decrease 49.04% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 124.34 (%).Trend:Decrease 32.82% than previous quarter

Overall: decreasing (-65.77%). 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 -135.69 (%).Trend:Increase 173.07% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -77.57 (%).Trend:Decrease 42.83% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -50.69 (%).Trend:Decrease 34.65% than previous quarter

Overall: increasing (-62.64%). 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 -25.75 (%).Trend:Decrease 5.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -29.3 (%).Trend:Increase 13.79% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -28.59 (%).Trend:Decrease 2.42% than previous quarter

Overall: decreasing (11.03%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.78 (USD).Trend:Decrease 61.58% than previous quarter
Year 2023 Quarter 2: Earning Per Share -3.17 (USD).Trend:Increase 306.41% than previous quarter
Year 2023 Quarter 3: Earning Per Share -3.27 (USD).Trend:Increase 3.15% than previous quarter

Overall: decreasing (319.23%). Fluctuation: **Significant** (high variation).



Q1 to Q3 2023 financial data shows negative trends in working capital efficiency, with liabilities and current assets on revenue decreasing significantly.  Cost efficiency, represented by the ratio of retained earnings to revenue, exhibits a significant increase (-62.64%). Invest Efficiency shows a decreasing trend in retained earnings on assets (11.03%). Earnings per share (EPS) demonstrates a substantial negative trend (319.23%).