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 58.58 (%).Trend:Increase 332.64% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.13 (%).Trend:Decrease 51.98% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 18.81 (%).Trend:Decrease 33.13% than previous quarter

Overall: decreasing (-67.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 254.95 (%).Trend:Increase 116.76% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 110.41 (%).Trend:Decrease 56.69% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 69.29 (%).Trend:Decrease 37.24% than previous quarter

Overall: decreasing (-72.82%). 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 -563.93 (%).Trend:Increase 223.48% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -263.89 (%).Trend:Decrease 53.21% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -175.76 (%).Trend:Decrease 33.4% than previous quarter

Overall: increasing (-68.83%). 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 -78.73 (%).Trend:Decrease 10.04% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -82.55 (%).Trend:Increase 4.85% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -86.1 (%).Trend:Increase 4.3% than previous quarter

Overall: decreasing (9.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.3 (USD).Trend:Decrease 75.81% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.55 (USD).Trend:Increase 83.33% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.77 (USD).Trend:Increase 40.0% than previous quarter

Overall: decreasing (156.67%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 financial data reveals significant fluctuations in working capital efficiency. Liabilities on revenue decreased from Q1 to Q3 2023, but with substantial volatility. Current assets on revenue also decreased from Q1 to Q3 2023, showing a similar pattern of instability.  Cost efficiency exhibits decreasing retained earnings to revenue, with large fluctuations between quarters. Invest efficiency shows a declining trend in retained earnings on assets. Earning per share demonstrates a continuous decline, fluctuating considerably across the period.  The data indicates ongoing instability and difficulty in managing financial performance.