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 70.1 (%).Trend:Increase 188.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.96 (%).Trend:Decrease 41.57% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 27.12 (%).Trend:Decrease 33.79% than previous quarter

Overall: decreasing (-61.31%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 432.86 (%).Trend:Increase 188.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 210.34 (%).Trend:Decrease 51.41% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 140.52 (%).Trend:Decrease 33.19% than previous quarter

Overall: decreasing (-67.54%). 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 -993.49 (%).Trend:Increase 171.7% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -474.47 (%).Trend:Decrease 52.24% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -314.07 (%).Trend:Decrease 33.81% than previous quarter

Overall: increasing (-68.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 71.88 (%).Trend:Decrease 0.25% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 69.17 (%).Trend:Decrease 3.77% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 68.01 (%).Trend:Decrease 1.68% than previous quarter

Overall: decreasing (-5.38%). 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 -153.72 (%).Trend:Decrease 6.07% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -132.76 (%).Trend:Decrease 13.64% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -130.83 (%).Trend:Decrease 1.45% than previous quarter

Overall: increasing (-14.89%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 66.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.26 (USD).Trend:Increase 62.5% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.34 (USD).Trend:Increase 30.77% than previous quarter

Overall: decreasing (112.5%). Fluctuation: **Significant** (high variation).



Across Q1 2023 to Q3 2023, Liabilities on Revenue and Current assets on Revenue decreased significantly, showing considerable fluctuation. The Ratio of Retained Earnings to Revenue increased (though negative), exhibiting substantial variation. The SG&A Expense Ratio decreased slightly.  Retained Earning on Assets increased, while Earnings Per Share decreased significantly.