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 78.21 (%).Trend:Increase 246.52% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.52 (%).Trend:Decrease 57.14% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.27 (%).Trend:Decrease 33.56% than previous quarter

Overall: decreasing (-71.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 285.33 (%).Trend:Increase 241.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 139.27 (%).Trend:Decrease 51.19% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 94.36 (%).Trend:Decrease 32.25% than previous quarter

Overall: decreasing (-66.93%). 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 -12.53 (%).Trend:Decrease 535.07% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -13.25 (%).Trend:Increase 5.75% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -17.05 (%).Trend:Increase 28.68% than previous quarter

Overall: decreasing (36.07%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.62 (%).Trend:Increase 34.45% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 15.76 (%).Trend:Increase 15.71% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.28 (%).Trend:Decrease 3.05% than previous quarter

Overall: increasing (12.19%). 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 -3.62 (%).Trend:Decrease 238.17% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -8.21 (%).Trend:Increase 126.8% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -15.8 (%).Trend:Increase 92.45% than previous quarter

Overall: decreasing (336.46%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 140.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.14 (USD).Trend:Increase 600.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.32 (USD).Trend:Increase 128.57% than previous quarter

Overall: decreasing (1500.0%). Fluctuation: **Significant** (high variation).



In Q1-Q3 2023, liabilities and current assets on revenue both decreased significantly (-71.53% and -66.93%, respectively) with significant fluctuation. The ratio of retained earnings to revenue decreased by 36.07% with significant fluctuation. The SG&A expense ratio increased by 12.19%, showing little fluctuation. Retained earnings on assets and earnings per share both decreased significantly (-336.46% and -1500.0%, respectively).