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 53.91 (%).Trend:Increase 202.53% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 25.69 (%).Trend:Decrease 52.35% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 19.94 (%).Trend:Decrease 22.38% than previous quarter

Overall: decreasing (-63.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 16.72 (%).Trend:Increase 188.28% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 9.48 (%).Trend:Decrease 43.3% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 6.01 (%).Trend:Decrease 36.6% than previous quarter

Overall: decreasing (-64.06%). 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 -112.24 (%).Trend:Increase 200.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -56.84 (%).Trend:Decrease 49.36% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -37.49 (%).Trend:Decrease 34.04% than previous quarter

Overall: increasing (-66.6%). 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 -40.54 (%).Trend:Decrease 0.15% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -39.94 (%).Trend:Decrease 1.48% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -38.53 (%).Trend:Decrease 3.53% than previous quarter

Overall: increasing (-4.96%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.07 (USD).Trend:Decrease 22.22% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.1 (USD).Trend:Increase 42.86% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.08 (USD).Trend:Decrease 20.0% than previous quarter

Overall: decreasing (14.29%). Fluctuation: **Significant** (high variation).



Financial data for Q1-Q3 2023 shows liabilities and current assets on revenue decreasing overall, although with substantial fluctuations.  The ratio of retained earnings to revenue shows a mixed trend, increasing overall, but with marked fluctuations.  Investment efficiency, shown by retained earnings on assets, shows an overall increase in a consistent manner, although with significant variations in each quarter.  Earnings per share decreased throughout the period, indicating continued pressure on profitability.