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 213.95 (%).Trend:Increase 121.85% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.89 (%).Trend:Decrease 83.23% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 24.53 (%).Trend:Decrease 31.65% than previous quarter

Overall: decreasing (-88.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 154.05 (%).Trend:Increase 153.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 73.97 (%).Trend:Decrease 51.98% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 48.24 (%).Trend:Decrease 34.78% than previous quarter

Overall: decreasing (-68.69%). 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 -161.36 (%).Trend:Increase 158.09% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -77.45 (%).Trend:Decrease 52.0% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -54.63 (%).Trend:Decrease 29.46% than previous quarter

Overall: increasing (-66.14%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.07 (%).Trend:Increase 5.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.14 (%).Trend:Decrease 7.13% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.46 (%).Trend:Increase 1.27% than previous quarter

Overall: decreasing (-5.95%). 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 -56.74 (%).Trend:Decrease 9.74% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -58.32 (%).Trend:Increase 2.78% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -63.1 (%).Trend:Increase 8.2% than previous quarter

Overall: decreasing (11.21%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -5.0 (USD).Trend:Increase 400.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -9.0 (USD).Trend:Increase 80.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -12.0 (USD).Trend:Increase 33.33% than previous quarter

Overall: decreasing (140.0%). Fluctuation: **Significant** (high variation).



The data from Q1-Q3 2023 reveals a complex financial situation. Liabilities on Revenue decreased (-88.53%) with substantial fluctuation. Current assets on Revenue also decreased (-68.69%) with significant fluctuation. Cost efficiency shows an increasing Ratio of Retained Earnings to Revenue (-66.14%) with significant fluctuation, while SG&A Expense Ratio decreased slightly (-5.95%) with minimal variation. Invest efficiency shows a decreasing trend in Retained Earning on Assets (-11.21%) alongside significant fluctuation, and a decreasing trend in Earning Per Share (-140.0%) with significant fluctuation. Overall, the company faces challenges in maintaining consistent profitability and asset utilization, with significant volatility across key metrics.