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 201.61 (%).Trend:Increase 190.67% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 87.09 (%).Trend:Decrease 56.8% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 60.04 (%).Trend:Decrease 31.06% than previous quarter

Overall: decreasing (-70.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 421.6 (%).Trend:Increase 250.6% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 175.09 (%).Trend:Decrease 58.47% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 113.1 (%).Trend:Decrease 35.4% than previous quarter

Overall: decreasing (-73.17%). 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 -2658.12 (%).Trend:Increase 266.53% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1201.82 (%).Trend:Decrease 54.79% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -781.75 (%).Trend:Decrease 34.95% than previous quarter

Overall: increasing (-70.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 56.01 (%).Trend:Increase 27.5% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.83 (%).Trend:Decrease 12.82% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.65 (%).Trend:Decrease 10.61% than previous quarter

Overall: decreasing (-22.07%). Fluctuation: **Neutral** (moderate 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 -488.56 (%).Trend:Increase 5.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -520.98 (%).Trend:Increase 6.64% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -506.83 (%).Trend:Decrease 2.72% than previous quarter

Overall: decreasing (3.74%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q1 2023 to Q3 2023 data reveals significant fluctuations. Liabilities on Revenue decreased by 70.22%, and Current Assets on Revenue decreased by 73.17%, both with high variation.  The Ratio of Retained Earnings to Revenue increased negatively (-70.59%) with significant variation.  The SG&A Expense Ratio decreased by 22.07% with moderate variation. Retained Earnings on Assets decreased by 3.74% with significant fluctuation.