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 174.6 (%).Trend:Increase 154.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 83.13 (%).Trend:Decrease 52.39% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 59.53 (%).Trend:Decrease 28.39% than previous quarter

Overall: decreasing (-65.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 410.33 (%).Trend:Increase 156.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 190.58 (%).Trend:Decrease 53.55% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 117.18 (%).Trend:Decrease 38.51% than previous quarter

Overall: decreasing (-71.44%). 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 -5354.79 (%).Trend:Increase 166.85% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2648.6 (%).Trend:Decrease 50.54% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1736.7 (%).Trend:Decrease 34.43% than previous quarter

Overall: increasing (-67.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 106.36 (%).Trend:Decrease 8.63% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 102.04 (%).Trend:Decrease 4.06% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 97.29 (%).Trend:Decrease 4.66% than previous quarter

Overall: decreasing (-8.53%). 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 -1129.34 (%).Trend:Decrease 5.65% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1197.87 (%).Trend:Increase 6.07% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -1221.16 (%).Trend:Increase 1.94% than previous quarter

Overall: decreasing (8.13%). Fluctuation: **Significant** (high variation).

Earning Per Share


During Q1-Q3 2023, liabilities and current assets on revenue decreased significantly, exhibiting considerable fluctuation. The ratio of retained earnings to revenue showed an overall increase despite substantial volatility.  The SG&A expense ratio steadily decreased. Retained earnings on assets demonstrated a downward trend with high variability.