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 127.99 (%).Trend:Increase 35.21% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 59.1 (%).Trend:Decrease 53.82% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 35.49 (%).Trend:Decrease 39.95% than previous quarter

Overall: decreasing (-72.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 612.35 (%).Trend:Increase 55.43% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 282.39 (%).Trend:Decrease 53.88% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 186.9 (%).Trend:Decrease 33.81% than previous quarter

Overall: decreasing (-69.48%). 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 -2184.75 (%).Trend:Increase 69.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1094.42 (%).Trend:Decrease 49.91% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -742.78 (%).Trend:Decrease 32.13% than previous quarter

Overall: increasing (-66.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 60.5 (%).Trend:Decrease 59.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 57.37 (%).Trend:Decrease 5.17% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 54.87 (%).Trend:Decrease 4.36% than previous quarter

Overall: decreasing (-9.31%). 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 -321.9 (%).Trend:Increase 5.96% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -338.93 (%).Trend:Increase 5.29% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -354.18 (%).Trend:Increase 4.5% than previous quarter

Overall: decreasing (10.03%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.15 (USD).Trend:Decrease 93.21% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.29 (USD).Trend:Increase 93.33% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.47 (USD).Trend:Increase 62.07% than previous quarter

Overall: decreasing (213.33%). Fluctuation: **Significant** (high variation).



The Q1 2023 to Q3 2023 data shows substantial decreases in both liabilities and current assets relative to revenue, marked by significant fluctuations. Cost efficiency is mixed, with a net increase in the ratio of retained earnings to revenue and a minor decrease in SG&A expenses.  Investment efficiency metrics (retained earnings on assets and earnings per share) show significant decreases.