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 295.11 (%).Trend:Increase 900.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 104.17 (%).Trend:Decrease 64.7% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 88.14 (%).Trend:Decrease 15.39% than previous quarter

Overall: decreasing (-70.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1001.03 (%).Trend:Increase 642.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 349.93 (%).Trend:Decrease 65.04% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 236.37 (%).Trend:Decrease 32.45% than previous quarter

Overall: decreasing (-76.39%). 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 -3419.4 (%).Trend:Increase 805.42% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1327.59 (%).Trend:Decrease 61.17% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1125.09 (%).Trend:Decrease 15.25% than previous quarter

Overall: increasing (-67.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 118.62 (%).Trend:Increase 222.07% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 83.85 (%).Trend:Decrease 29.31% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 94.23 (%).Trend:Increase 12.38% than previous quarter

Overall: decreasing (-20.56%). Fluctuation: **Neutral** (moderate 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 -203.56 (%).Trend:Increase 17.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -220.27 (%).Trend:Increase 8.21% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -317.46 (%).Trend:Increase 44.12% than previous quarter

Overall: decreasing (55.95%). Fluctuation: **Significant** (high variation).

Earning Per Share


During Q1-Q3 2023, liabilities on revenue decreased significantly (-70.13%), and current assets on revenue also decreased significantly (-76.39%), both showing high variability.  The ratio of retained earnings to revenue increased (-67.1%), with significant fluctuation. The SG&A expense ratio decreased (-20.56%), exhibiting moderate variation. Retained earnings on assets decreased significantly (-55.95%), displaying high variability.