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 178.62 (%).Trend:Increase 196.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 86.7 (%).Trend:Decrease 51.46% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 61.41 (%).Trend:Decrease 29.17% than previous quarter

Overall: decreasing (-65.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 424.66 (%).Trend:Increase 262.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 207.65 (%).Trend:Decrease 51.1% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 145.98 (%).Trend:Decrease 29.7% than previous quarter

Overall: decreasing (-65.62%). 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 -219.26 (%).Trend:Increase 199.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -93.01 (%).Trend:Decrease 57.58% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -59.8 (%).Trend:Decrease 35.71% than previous quarter

Overall: increasing (-72.73%). 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 -35.4 (%).Trend:Decrease 15.91% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -31.2 (%).Trend:Decrease 11.86% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -28.69 (%).Trend:Decrease 8.04% than previous quarter

Overall: increasing (-18.95%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.05 (USD).Trend:Decrease 86.84% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.21 (USD).Trend:Increase 320.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.3 (USD).Trend:Increase 42.86% than previous quarter

Overall: increasing (500.0%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, significant decreases were observed in liabilities on revenue (-65.62%) and current assets on revenue (-65.62%).  The ratio of retained earnings to revenue significantly increased (-72.73%), while retained earnings on assets showed a smaller increase (-18.95%). Earnings per share experienced a substantial increase (500%), indicating significant fluctuation across all metrics.