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 97.52 (%).Trend:Increase 178.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 77.73 (%).Trend:Decrease 20.29% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 113.14 (%).Trend:Increase 45.56% than previous quarter

Overall: increasing (16.02%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1202.9 (%).Trend:Increase 153.01% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 655.24 (%).Trend:Decrease 45.53% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 744.07 (%).Trend:Increase 13.56% than previous quarter

Overall: decreasing (-38.14%). 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 -433.18 (%).Trend:Increase 509.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -337.9 (%).Trend:Decrease 22.0% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -296.8 (%).Trend:Decrease 12.16% than previous quarter

Overall: increasing (-31.48%). 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 -29.4 (%).Trend:Increase 141.78% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -42.83 (%).Trend:Increase 45.68% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -36.13 (%).Trend:Decrease 15.64% than previous quarter

Overall: decreasing (22.89%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 78.45% than previous quarter
Year 2023 Quarter 2: Earning Per Share -3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -5.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: decreasing (400.0%). Fluctuation: **Significant** (high variation).



Analyzing Q1 2023 to Q3 2023 data reveals a 16.02% increase in Liabilities on Revenue, although fluctuation was moderate.  Conversely, Current Assets on Revenue decreased by 38.14% with high variation.  The Ratio of Retained Earnings to Revenue showed a -31.48% increase, and Retained Earnings on Assets decreased by 22.89%, both exhibiting substantial volatility. Earnings Per Share experienced a significant 400.0% decrease.