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 181.03 (%).Trend:Increase 159.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.41 (%).Trend:Decrease 55.58% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 60.36 (%).Trend:Decrease 24.93% than previous quarter

Overall: decreasing (-66.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 969.1 (%).Trend:Increase 111.04% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 452.64 (%).Trend:Decrease 53.29% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 275.46 (%).Trend:Decrease 39.14% than previous quarter

Overall: decreasing (-71.58%). 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 -2062.93 (%).Trend:Increase 202.7% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1161.52 (%).Trend:Decrease 43.7% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -821.7 (%).Trend:Decrease 29.26% than previous quarter

Overall: increasing (-60.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 74.75 (%).Trend:Decrease 21.71% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 73.77 (%).Trend:Decrease 1.31% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 71.0 (%).Trend:Decrease 3.75% than previous quarter

Overall: decreasing (-5.02%). 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 -142.95 (%).Trend:Increase 37.97% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -165.85 (%).Trend:Increase 16.02% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -195.08 (%).Trend:Increase 17.62% than previous quarter

Overall: decreasing (36.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.61 (USD).Trend:Decrease 66.3% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.11 (USD).Trend:Increase 81.97% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.71 (USD).Trend:Increase 54.05% than previous quarter

Overall: decreasing (180.33%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue.  Liabilities on revenue decreased overall by 66.67% but with high volatility.  Current assets on revenue also decreased by 71.58% with similar volatility.  Cost efficiency shows significant fluctuation in the ratio of retained earnings to revenue, increasing by 60.17%.  The Selling, General, and Administrative (SG&A) expense ratio is decreasing by 5.02% with little variation.  Investment efficiency demonstrates significant fluctuations in retained earnings on assets, decreasing by 36.47%. Earnings per share also show significant variation, decreasing by 180.33%. Overall, the financial performance is unstable and characterized by large swings in various metrics.