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 107.75 (%).Trend:Increase 178.42% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56.14 (%).Trend:Decrease 47.9% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 37.62 (%).Trend:Decrease 32.99% than previous quarter

Overall: decreasing (-65.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 284.09 (%).Trend:Increase 202.45% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 143.56 (%).Trend:Decrease 49.47% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 95.94 (%).Trend:Decrease 33.17% than previous quarter

Overall: decreasing (-66.23%). 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 -362.03 (%).Trend:Increase 176.08% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -184.47 (%).Trend:Decrease 49.05% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -123.31 (%).Trend:Decrease 33.15% than previous quarter

Overall: increasing (-65.94%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.09 (%).Trend:Decrease 6.7% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.0 (%).Trend:Decrease 0.37% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 24.45 (%).Trend:Increase 1.87% than previous quarter

Overall: increasing (1.49%). 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 -80.48 (%).Trend:Decrease 4.76% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -81.86 (%).Trend:Increase 1.71% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -82.36 (%).Trend:Increase 0.61% than previous quarter

Overall: decreasing (2.34%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.34 (USD).Trend:Decrease 111.81% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.99 (USD).Trend:Increase 191.18% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.21 (USD).Trend:Decrease 78.79% than previous quarter

Overall: increasing (-38.24%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation, with liabilities on revenue decreasing by 65.09% and current assets on revenue decreasing by 66.23%.  Cost efficiency shows a mixed picture, with the SG&A expense ratio increasing slightly (1.49%), while the ratio of retained earnings to revenue is increasing but significantly fluctuating. Investment efficiency shows a decreasing trend (2.34%) with significant fluctuation. Earnings per share are negative and show substantial fluctuation, increasing overall but with large variations in each quarter. Overall, the financial data shows high volatility and a concerning drop in working capital efficiency and earnings per share.