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 reveals substantial decreases in liabilities and current assets on revenue (-60.92% and -62.58% respectively), indicating significant volatility. The ratio of retained earnings to revenue shows an overall improvement (-69.19%), also with significant fluctuation.  The SG&A expense ratio decreased steadily (-16.95%) with low variation. Retained earnings on assets increased slightly (-8.5%), and earnings per share showed a dramatic increase (-192.16%), both with significant fluctuation.  Data covers three quarters.