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 140.49 (%).Trend:Increase 218.57% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 63.36 (%).Trend:Decrease 54.9% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 41.25 (%).Trend:Decrease 34.9% than previous quarter

Overall: decreasing (-70.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 198.67 (%).Trend:Increase 201.15% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 95.71 (%).Trend:Decrease 51.82% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 64.78 (%).Trend:Decrease 32.32% than previous quarter

Overall: decreasing (-67.39%). 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 41.62 (%).Trend:Increase 145.69% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 23.08 (%).Trend:Decrease 44.55% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 5.66 (%).Trend:Decrease 75.48% than previous quarter

Overall: decreasing (-86.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.54 (%).Trend:Increase 5.32% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.48 (%).Trend:Decrease 2.49% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.77 (%).Trend:Decrease 1.71% than previous quarter

Overall: decreasing (-4.16%). 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 5.3 (%).Trend:Decrease 19.94% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.05 (%).Trend:Increase 14.15% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 2.32 (%).Trend:Decrease 61.65% than previous quarter

Overall: decreasing (-56.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.09 (USD).Trend:Decrease 97.93% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.31 (USD).Trend:Decrease 444.44% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.94 (USD).Trend:Decrease 403.23% than previous quarter

Overall: decreasing (944.44%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 data reveals significant decreases in Liabilities on Revenue, Current Assets on Revenue, Ratio of Retained Earnings to Revenue, and Retained Earning on Assets, all characterized by high fluctuation.  In contrast, the SG&A Expense Ratio showed a minor decrease with little variation. Earning Per Share experienced a substantial decline.