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 66.99 (%).Trend:Increase 233.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.37 (%).Trend:Decrease 51.68% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 21.56 (%).Trend:Decrease 33.4% than previous quarter

Overall: decreasing (-67.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 152.73 (%).Trend:Increase 200.65% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 69.02 (%).Trend:Decrease 54.81% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 46.32 (%).Trend:Decrease 32.89% than previous quarter

Overall: decreasing (-69.67%). 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 36.47 (%).Trend:Increase 165.24% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 17.78 (%).Trend:Decrease 51.25% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 12.3 (%).Trend:Decrease 30.82% than previous quarter

Overall: decreasing (-66.27%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 45.85 (%).Trend:Increase 12.85% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 45.38 (%).Trend:Decrease 1.03% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 45.01 (%).Trend:Decrease 0.82% than previous quarter

Overall: decreasing (-1.83%). 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 4.79 (%).Trend:Decrease 18.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 4.85 (%).Trend:Increase 1.25% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 5.04 (%).Trend:Increase 3.92% than previous quarter

Overall: increasing (5.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.0 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 0.0% than previous quarter

Overall: stable (-0.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuations in both liabilities and current assets on revenue across Q1 2023 to Q3 2023. Liabilities on revenue increased dramatically in Q1 before decreasing significantly in subsequent quarters. Current assets on revenue also saw a large increase in Q1, followed by substantial decreases.  Cost efficiency, measured by the ratio of retained earnings to revenue, shows a similar pattern of significant decrease and fluctuation.  Selling, General & Administrative (SG&A) expense ratio shows a slight overall decrease with little fluctuation. Investment efficiency, as measured by retained earnings on assets, shows a slight increase with little fluctuation. Earning per share remained stable at -1.0 USD for the three quarters. Overall, the financial performance of the company in the given period shows significant fluctuations across most metrics, but notable stability in SG&A expense ratio.