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 682.97 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 313.87 (%).Trend:Decrease 54.04% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 129.4 (%).Trend:Decrease 58.77% than previous quarter

Overall: decreasing (-81.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 2522.14 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1081.9 (%).Trend:Decrease 57.1% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 620.62 (%).Trend:Decrease 42.64% than previous quarter

Overall: decreasing (-75.39%). 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 -4165.44 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1954.58 (%).Trend:Decrease 53.08% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -1235.94 (%).Trend:Decrease 36.77% than previous quarter

Overall: increasing (-70.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 102.36 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 92.97 (%).Trend:Decrease 9.17% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 87.1 (%).Trend:Decrease 6.31% than previous quarter

Overall: decreasing (-14.91%). 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 -85.44 (%).Trend:Increase 16.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -91.48 (%).Trend:Increase 7.07% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -92.56 (%).Trend:Increase 1.18% than previous quarter

Overall: decreasing (8.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.36 (USD).Trend:Decrease 47.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.64 (USD).Trend:Increase 77.78% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.9 (USD).Trend:Increase 40.62% than previous quarter

Overall: decreasing (150.0%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 data shows substantial decreases in liabilities on revenue (-81.05%) and current assets on revenue (-75.39%).  Cost efficiency is mixed, with a significant increase in the ratio of retained earnings to revenue (-70.33%), but a small decrease in the SG&A expense ratio (-14.91%). Investment efficiency is weak, with retained earnings on assets decreasing (8.33%) and earnings per share decreasing significantly (150.0%).  High fluctuation is observed in most metrics.