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 250.9 (%).Trend:Increase 209.26% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 125.55 (%).Trend:Decrease 49.96% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 83.95 (%).Trend:Decrease 33.13% than previous quarter

Overall: decreasing (-66.54%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 167.0 (%).Trend:Increase 187.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 67.74 (%).Trend:Decrease 59.44% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 38.03 (%).Trend:Decrease 43.86% than previous quarter

Overall: decreasing (-77.23%). 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 -240.28 (%).Trend:Increase 217.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -140.0 (%).Trend:Decrease 41.73% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -105.12 (%).Trend:Decrease 24.91% than previous quarter

Overall: increasing (-56.25%). 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 -35.1 (%).Trend:Increase 7.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -42.95 (%).Trend:Increase 22.36% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -51.01 (%).Trend:Increase 18.77% than previous quarter

Overall: decreasing (45.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.31 (USD).Trend:Decrease 80.75% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.85 (USD).Trend:Increase 174.19% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.73 (USD).Trend:Increase 103.53% than previous quarter

Overall: increasing (458.06%). Fluctuation: **Significant** (high variation).



Financial performance in Q1-Q3 2023 shows significant volatility. Liabilities on revenue decrease from Q1 to Q3 2023, while current assets on revenue show a sharp decline. Cost efficiency, as measured by the ratio of retained earnings to revenue, follows a negative downward trend. Investment efficiency shows consistent decrease in retained earnings on assets. Earning per share (EPS) shows a substantial drop in Q1 2023, followed by an increase in Q2 and Q3 2023.