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 78.33 (%).Trend:Increase 153.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 37.17 (%).Trend:Decrease 52.55% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 23.59 (%).Trend:Decrease 36.53% than previous quarter

Overall: decreasing (-69.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 482.49 (%).Trend:Increase 172.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 228.17 (%).Trend:Decrease 52.71% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 154.05 (%).Trend:Decrease 32.48% than previous quarter

Overall: decreasing (-68.07%). 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 -381.79 (%).Trend:Increase 239.97% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -214.36 (%).Trend:Decrease 43.85% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -148.76 (%).Trend:Decrease 30.6% than previous quarter

Overall: increasing (-61.04%). 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 -31.25 (%).Trend:Increase 25.25% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -36.81 (%).Trend:Increase 17.79% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -38.62 (%).Trend:Increase 4.92% than previous quarter

Overall: decreasing (23.58%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.84 (USD).Trend:Decrease 67.32% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.75 (USD).Trend:Increase 49.46% than previous quarter
Year 2023 Quarter 3: Earning Per Share -3.54 (USD).Trend:Increase 28.73% than previous quarter

Overall: decreasing (92.39%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 data shows significant fluctuations. Liabilities on revenue decreased substantially (-69.88%), as did current assets on revenue (-68.07%).  The ratio of retained earnings to revenue increased by -61.04%, indicating a lessening of negative retained earnings. Retained earnings on assets decreased (-23.58%), and earnings per share decreased sharply (-92.39%), both showing significant variation.