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 109.36 (%).Trend:Increase 527.06% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.09 (%).Trend:Decrease 64.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 16.71 (%).Trend:Decrease 57.25% than previous quarter

Overall: decreasing (-84.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 177.13 (%).Trend:Increase 326.72% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.18 (%).Trend:Decrease 60.38% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 38.17 (%).Trend:Decrease 45.61% than previous quarter

Overall: decreasing (-78.45%). 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 -85.8 (%).Trend:Increase 627.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -41.16 (%).Trend:Decrease 52.03% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -18.11 (%).Trend:Decrease 56.0% than previous quarter

Overall: increasing (-78.89%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.11 (%).Trend:Decrease 7.32% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.58 (%).Trend:Decrease 8.45% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.26 (%).Trend:Decrease 1.93% than previous quarter

Overall: decreasing (-10.22%). 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 -25.86 (%).Trend:Increase 95.91% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -29.23 (%).Trend:Increase 13.03% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -21.52 (%).Trend:Decrease 26.38% than previous quarter

Overall: increasing (-16.78%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.51 (USD).Trend:Decrease 80.84% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.05 (USD).Trend:Increase 35.76% than previous quarter
Year 2023 Quarter 3: Earning Per Share 5.0 (USD).Trend:Decrease 343.9% than previous quarter

Overall: increasing (-431.13%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 data reveals significant volatility. Liabilities and current assets on revenue decreased substantially (-84.72% and -78.45%), indicating potential challenges.  The ratio of retained earnings to revenue increased (though remaining negative) by -78.89%, while the SG&A expense ratio demonstrated a consistent, albeit small decrease (-10.22%). Retained earnings on assets showed a slight increase (-16.78%) and earnings per share increased significantly (-431.13%).