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 94.66 (%).Trend:Increase 164.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 53.71 (%).Trend:Decrease 43.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 38.71 (%).Trend:Decrease 27.93% than previous quarter

Overall: decreasing (-59.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1321.24 (%).Trend:Increase 172.25% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 637.23 (%).Trend:Decrease 51.77% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 419.53 (%).Trend:Decrease 34.16% than previous quarter

Overall: decreasing (-68.25%). 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 -1434.72 (%).Trend:Increase 198.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -696.53 (%).Trend:Decrease 51.45% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -464.76 (%).Trend:Decrease 33.27% than previous quarter

Overall: increasing (-67.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 73.39 (%).Trend:Decrease 19.57% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 71.4 (%).Trend:Decrease 2.71% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 72.75 (%).Trend:Increase 1.89% than previous quarter

Overall: decreasing (-0.87%). 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 -95.54 (%).Trend:Increase 11.26% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -96.53 (%).Trend:Increase 1.04% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -98.38 (%).Trend:Increase 1.92% than previous quarter

Overall: decreasing (2.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 92.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.33 (USD).Trend:Increase 106.25% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.53 (USD).Trend:Increase 60.61% than previous quarter

Overall: decreasing (231.25%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 data reveals significant fluctuations across metrics. Liabilities on Revenue and Current Assets on Revenue decreased overall. The Ratio of Retained Earnings to Revenue increased (negatively), while SG&A expense ratio decreased slightly. Retained Earnings on Assets and Earnings Per Share decreased significantly.  High variability is a consistent theme across all metrics.