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 285.08 (%).Trend:Increase 129.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 155.2 (%).Trend:Decrease 45.56% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 111.41 (%).Trend:Decrease 28.22% than previous quarter

Overall: decreasing (-60.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 344.21 (%).Trend:Increase 183.98% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 191.68 (%).Trend:Decrease 44.31% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 128.79 (%).Trend:Decrease 32.81% than previous quarter

Overall: decreasing (-62.58%). 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 -206.38 (%).Trend:Increase 151.68% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -101.94 (%).Trend:Decrease 50.61% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -63.58 (%).Trend:Decrease 37.63% than previous quarter

Overall: increasing (-69.19%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 36.46 (%).Trend:Decrease 9.15% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.45 (%).Trend:Decrease 11.0% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.28 (%).Trend:Decrease 6.69% than previous quarter

Overall: decreasing (-16.95%). 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 -24.6 (%).Trend:Increase 7.75% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.54 (%).Trend:Decrease 4.31% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -22.51 (%).Trend:Decrease 4.38% than previous quarter

Overall: increasing (-8.5%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.51 (USD).Trend:Decrease 1.92% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.13 (USD).Trend:Decrease 74.51% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.47 (USD).Trend:Decrease 461.54% than previous quarter

Overall: increasing (-192.16%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 data highlights substantial decreases in liabilities and current assets on revenue, alongside significant fluctuations. The ratio of retained earnings to revenue improved, though with considerable volatility.  SG&A expenses decreased steadily, showing less variation.  Retained earnings on assets and earnings per share demonstrated improvement, but with significant variability. The analysis spans three quarters.