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 848.57 (%).Trend:Increase 143.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 54.01 (%).Trend:Decrease 93.64% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 31.01 (%).Trend:Decrease 42.58% than previous quarter

Overall: decreasing (-96.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 702.53 (%).Trend:Increase 223.76% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.11 (%).Trend:Decrease 88.6% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 50.19 (%).Trend:Decrease 37.35% than previous quarter

Overall: decreasing (-92.86%). 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 -2833.64 (%).Trend:Increase 227.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -334.88 (%).Trend:Decrease 88.18% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -225.48 (%).Trend:Decrease 32.67% than previous quarter

Overall: increasing (-92.04%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 55.36 (%).Trend:Decrease 0.38% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.01 (%).Trend:Decrease 72.89% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.6 (%).Trend:Decrease 2.73% than previous quarter

Overall: decreasing (-73.63%). Fluctuation: **Significant** (high 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 -202.08 (%).Trend:Decrease 0.32% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -208.95 (%).Trend:Increase 3.4% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -215.66 (%).Trend:Increase 3.21% than previous quarter

Overall: decreasing (6.72%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.22 (USD).Trend:Decrease 170.97% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.18 (USD).Trend:Decrease 18.18% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.97 (USD).Trend:Increase 438.89% than previous quarter

Overall: increasing (340.91%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2023 shows significant fluctuations across various metrics. Working capital efficiency, measured by liabilities and current assets on revenue, experienced substantial decreases with high volatility.  Cost efficiency, as measured by the ratio of retained earnings to revenue and SG&A expense ratio, also saw significant downward trends and wide swings. Investment efficiency, gauged by retained earnings on assets, showed a slight overall decrease, while earnings per share displayed a substantial increase, although with highly variable quarterly performance.  Overall, the data indicates instability and significant variability in the company's financial performance during the period.