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 100.56 (%).Trend:Increase 111.44% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 51.91 (%).Trend:Decrease 48.38% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 39.24 (%).Trend:Decrease 24.41% than previous quarter

Overall: decreasing (-60.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 509.59 (%).Trend:Increase 139.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 243.59 (%).Trend:Decrease 52.2% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 155.42 (%).Trend:Decrease 36.2% than previous quarter

Overall: decreasing (-69.5%). 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 979.85 (%).Trend:Increase 161.4% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 471.19 (%).Trend:Decrease 51.91% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 297.72 (%).Trend:Decrease 36.82% than previous quarter

Overall: decreasing (-69.62%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 112.92 (%).Trend:Increase 4.53% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 114.71 (%).Trend:Increase 1.59% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 114.33 (%).Trend:Decrease 0.33% than previous quarter

Overall: increasing (1.25%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.4 (USD).Trend:Increase 471.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.85 (USD).Trend:Increase 112.5% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.31 (USD).Trend:Increase 54.12% than previous quarter

Overall: decreasing (227.5%). Fluctuation: **Significant** (high variation).



Analyzing Q1 2023 to Q3 2023 data reveals a predominantly negative trend. Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue decreased significantly, showing substantial volatility. In contrast, Retained Earning on Assets slightly increased with low variation, while Earnings Per Share experienced a steep decline.