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 120.36 (%).Trend:Increase 171.51% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 55.02 (%).Trend:Decrease 54.29% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 37.58 (%).Trend:Decrease 31.7% than previous quarter

Overall: decreasing (-68.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 467.19 (%).Trend:Increase 239.55% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 211.76 (%).Trend:Decrease 54.67% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 164.27 (%).Trend:Decrease 22.43% than previous quarter

Overall: decreasing (-64.84%). 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 -868.64 (%).Trend:Increase 190.98% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -437.24 (%).Trend:Decrease 49.66% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -298.13 (%).Trend:Decrease 31.82% than previous quarter

Overall: increasing (-65.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 61.89 (%).Trend:Decrease 16.09% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 60.05 (%).Trend:Decrease 2.97% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 59.22 (%).Trend:Decrease 1.38% than previous quarter

Overall: decreasing (-4.31%). 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 -159.23 (%).Trend:Decrease 10.73% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -176.3 (%).Trend:Increase 10.72% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -159.0 (%).Trend:Decrease 9.81% than previous quarter

Overall: increasing (-0.14%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 76.19% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.0 (USD).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -3.0 (USD).Trend:Increase 50.0% than previous quarter

Overall: decreasing (200.0%). Fluctuation: **Significant** (high variation).



The Q1 2023 to Q3 2023 financial data shows significant fluctuations.  Liabilities on revenue decreased substantially (-68.78%), similarly for current assets on revenue (-64.84%). Ratio of retained earnings to revenue improved (-65.68%) despite large variations.  SG&A expense ratio decreased steadily (-4.31%).  Retained earnings on assets saw a slight increase (-0.14%), while earnings per share experienced a dramatic decline (200%).