Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 56.34 (%).Trend:Decrease 23.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.03 (%).Trend:Increase 42.05% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 52.89 (%).Trend:Decrease 33.91% than previous quarter

Overall: decreasing (-6.12%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 306.58 (%).Trend:Decrease 41.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 307.54 (%).Trend:Increase 0.31% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 175.82 (%).Trend:Decrease 42.83% than previous quarter

Overall: decreasing (-42.65%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -1102.58 (%).Trend:Decrease 29.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1752.68 (%).Trend:Increase 58.96% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1178.06 (%).Trend:Decrease 32.79% than previous quarter

Overall: decreasing (6.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -211.27 (%).Trend:Increase 17.63% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -295.43 (%).Trend:Increase 39.84% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -339.02 (%).Trend:Increase 14.75% than previous quarter

Overall: decreasing (60.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.51 (USD).Trend:Increase 42.61% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.23 (USD).Trend:Decrease 51.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.76 (USD).Trend:Increase 43.09% than previous quarter

Overall: increasing (-29.88%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q3 2023, liabilities on revenue decreased slightly (-6.12%) with moderate fluctuation. Current assets on revenue decreased significantly (-42.65%), showing high variation. The ratio of retained earnings to revenue decreased by 6.85%, demonstrating significant fluctuation. Retained earnings on assets decreased by 60.47%, with significant variation. Earnings per share increased by -29.88%, showing significant fluctuation.