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 53.69 (%).Trend:Increase 159.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.13 (%).Trend:Decrease 43.88% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 39.57 (%).Trend:Increase 31.33% than previous quarter

Overall: decreasing (-26.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 76.36 (%).Trend:Increase 183.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 40.31 (%).Trend:Decrease 47.21% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 32.18 (%).Trend:Decrease 20.17% than previous quarter

Overall: decreasing (-57.86%). 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 31.15 (%).Trend:Increase 553.04% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 20.32 (%).Trend:Decrease 34.77% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 3.38 (%).Trend:Decrease 83.37% than previous quarter

Overall: decreasing (-89.15%). 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 4.35 (%).Trend:Increase 132.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 5.66 (%).Trend:Increase 30.11% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 1.38 (%).Trend:Decrease 75.62% than previous quarter

Overall: decreasing (-68.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.73 (USD).Trend:Decrease 69.2% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.53 (USD).Trend:Increase 109.59% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.87 (USD).Trend:Decrease 156.86% than previous quarter

Overall: decreasing (-219.18%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2023 to Q3 2023 show decreasing trends in several key areas.  Working capital efficiency, measured by liabilities and current assets on revenue, displays decreasing trends with substantial variability.  Cost efficiency, measured by retained earnings to revenue, indicates a steep overall decline.  Investment efficiency shows a similar downward trend. Earnings per share experience substantial decreases throughout the period. The findings suggest a potential decline in financial health, necessitating a detailed analysis of the underlying causes.