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 217.1 (%).Trend:Increase 148.26% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 117.04 (%).Trend:Decrease 46.09% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 82.77 (%).Trend:Decrease 29.28% than previous quarter

Overall: decreasing (-61.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 762.55 (%).Trend:Increase 95.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 336.26 (%).Trend:Decrease 55.9% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 195.27 (%).Trend:Decrease 41.93% than previous quarter

Overall: decreasing (-74.39%). 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 -2930.46 (%).Trend:Increase 189.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1486.95 (%).Trend:Decrease 49.26% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1063.84 (%).Trend:Decrease 28.45% than previous quarter

Overall: increasing (-63.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 76.27 (%).Trend:Decrease 3.41% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 75.69 (%).Trend:Decrease 0.76% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 75.92 (%).Trend:Increase 0.3% than previous quarter

Overall: decreasing (-0.46%). 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 -212.88 (%).Trend:Increase 31.04% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -236.77 (%).Trend:Increase 11.22% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -263.66 (%).Trend:Increase 11.36% than previous quarter

Overall: decreasing (23.85%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -2.0 (USD).Trend:Decrease 71.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share -4.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -6.0 (USD).Trend:Increase 50.0% than previous quarter

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



From Q1 2023 to Q3 2023, significant volatility is evident.  Liabilities and current assets on revenue both decreased substantially, suggesting potential challenges. The ratio of retained earnings to revenue displays an overall increase, though fluctuating significantly. SG&A expenses show a minor decrease.  Retained earnings on assets decreased, and earnings per share decreased drastically, indicating significant concern.