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 18.99 (%).Trend:Increase 285.98% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 10.77 (%).Trend:Decrease 43.29% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 5.21 (%).Trend:Decrease 51.62% than previous quarter

Overall: decreasing (-72.56%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 34.12 (%).Trend:Increase 290.39% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 17.1 (%).Trend:Decrease 49.88% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 9.09 (%).Trend:Decrease 46.84% than previous quarter

Overall: decreasing (-73.36%). 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 1.83 (%).Trend:Increase 94.68% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 0.87 (%).Trend:Decrease 52.46% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 0.36 (%).Trend:Decrease 58.62% than previous quarter

Overall: decreasing (-80.33%). 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 3.75 (%).Trend:Decrease 52.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 3.76 (%).Trend:Increase 0.27% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 2.83 (%).Trend:Decrease 24.73% than previous quarter

Overall: decreasing (-24.53%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 93.33% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.07 (USD).Trend:Increase 600.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.08 (USD).Trend:Increase 14.29% than previous quarter

Overall: increasing (700.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in 2023 Q1-Q3, with liabilities and current assets on revenue declining significantly.  Cost efficiency also shows significant fluctuation, with the ratio of retained earnings to revenue declining drastically.  Invest efficiency has moderate fluctuation. Earning per share had significant fluctuation, showing a large increase followed by decreases. SG&A expense ratio data is missing.