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 190.5 (%).Trend:Increase 166.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 106.83 (%).Trend:Decrease 43.92% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 73.69 (%).Trend:Decrease 31.02% than previous quarter

Overall: decreasing (-61.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 931.95 (%).Trend:Increase 120.65% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 592.13 (%).Trend:Decrease 36.46% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 384.29 (%).Trend:Decrease 35.1% than previous quarter

Overall: decreasing (-58.76%). 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 -385.91 (%).Trend:Increase 36.09% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -245.8 (%).Trend:Decrease 36.31% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -215.9 (%).Trend:Decrease 12.16% than previous quarter

Overall: increasing (-44.05%). 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 -29.81 (%).Trend:Decrease 43.92% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -29.2 (%).Trend:Decrease 2.05% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -38.75 (%).Trend:Increase 32.71% than previous quarter

Overall: decreasing (29.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 1.81 (USD).Trend:Decrease 205.85% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.86 (USD).Trend:Increase 2.76% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.0 (USD).Trend:Decrease 46.24% than previous quarter

Overall: decreasing (-44.75%). Fluctuation: **Significant** (high variation).



Analyzing Q1 2023 to Q3 2023 data shows significant fluctuations across key metrics. Liabilities on Revenue decreased overall by 61.32%, exhibiting high variability. Current assets on Revenue also decreased by 58.76% with substantial fluctuation. The Ratio of Retained Earnings to Revenue increased by -44.05% with significant variation. Retained Earnings on Assets decreased by 29.99% with significant fluctuation. Earnings Per Share decreased by 44.75% and showed significant variation.