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 144.08 (%).Trend:Increase 236.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 70.64 (%).Trend:Decrease 50.97% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 43.06 (%).Trend:Decrease 39.04% than previous quarter

Overall: decreasing (-70.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 173.25 (%).Trend:Increase 194.44% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 83.29 (%).Trend:Decrease 51.92% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 49.64 (%).Trend:Decrease 40.4% than previous quarter

Overall: decreasing (-71.35%). 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 -671.56 (%).Trend:Increase 253.36% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -337.29 (%).Trend:Decrease 49.78% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -230.4 (%).Trend:Decrease 31.69% than previous quarter

Overall: increasing (-65.69%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.73 (%).Trend:Increase 24.92% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.52 (%).Trend:Increase 2.49% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 34.93 (%).Trend:Increase 7.41% than previous quarter

Overall: increasing (10.09%). 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 -99.03 (%).Trend:Increase 8.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -103.1 (%).Trend:Increase 4.11% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -110.39 (%).Trend:Increase 7.07% than previous quarter

Overall: decreasing (11.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.15 (USD).Trend:Increase 650.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.28 (USD).Trend:Increase 86.67% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.34 (USD).Trend:Increase 21.43% than previous quarter

Overall: decreasing (126.67%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue decreased by 70.11%, and current assets on revenue decreased by 71.35%, both with significant fluctuations. The ratio of retained earnings to revenue showed an overall increase of -65.69%, also with significant fluctuation.  The SG&A expense ratio increased by 10.09% with little fluctuation.  Retained earnings on assets decreased by 11.47% and earnings per share decreased by 126.67%, both exhibiting significant variability.