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 120.82 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 55.91 (%).Trend:Decrease 53.72% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 41.01 (%).Trend:Decrease 26.65% than previous quarter

Overall: decreasing (-66.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 238.92 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 128.24 (%).Trend:Decrease 46.33% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 89.56 (%).Trend:Decrease 30.16% than previous quarter

Overall: decreasing (-62.51%). 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 -14.43 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -9.3 (%).Trend:Decrease 35.55% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -14.09 (%).Trend:Increase 51.51% than previous quarter

Overall: increasing (-2.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.56 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.74 (%).Trend:Increase 7.58% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.22 (%).Trend:Increase 2.87% than previous quarter

Overall: increasing (10.67%). 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 -2.99 (%).Trend:Decrease 53.72% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -3.46 (%).Trend:Increase 15.72% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -7.25 (%).Trend:Increase 109.54% than previous quarter

Overall: decreasing (142.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.12 (USD).Trend:Decrease 90.08% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.06 (USD).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.43 (USD).Trend:Decrease 816.67% than previous quarter

Overall: decreasing (-458.33%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue and current assets on revenue significantly decreased, by 66.06% and 62.51% respectively.  The ratio of retained earnings to revenue showed significant fluctuation, increasing slightly overall. SG&A expense ratio increased modestly. Retained earnings on assets decreased significantly (142.47%), and earnings per share decreased dramatically (-458.33%).