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 754.78 (%).Trend:Increase 229.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 372.86 (%).Trend:Decrease 50.6% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 261.35 (%).Trend:Decrease 29.91% than previous quarter

Overall: decreasing (-65.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 873.57 (%).Trend:Increase 225.12% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 423.4 (%).Trend:Decrease 51.53% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 293.26 (%).Trend:Decrease 30.74% than previous quarter

Overall: decreasing (-66.43%). 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 -479.07 (%).Trend:Increase 294.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -246.7 (%).Trend:Decrease 48.5% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -165.18 (%).Trend:Decrease 33.04% than previous quarter

Overall: increasing (-65.52%). 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 -25.66 (%).Trend:Increase 32.88% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -28.96 (%).Trend:Increase 12.86% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -29.24 (%).Trend:Increase 0.97% than previous quarter

Overall: decreasing (13.95%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.73 (USD).Trend:Increase 2.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.27 (USD).Trend:Increase 73.97% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.4 (USD).Trend:Increase 10.24% than previous quarter

Overall: decreasing (91.78%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 indicates a negative trend for working capital efficiency, as both liabilities and current assets on revenue decreased.  The ratio of retained earnings to revenue shows an overall increasing trend despite significant quarter-to-quarter variations.  Investment efficiency, measured by retained earnings on assets, displays a decreasing trend, while earnings per share continue to decrease with high variability. This pattern suggests instability in the company's financial health.