Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 95.35 (%).Trend:Decrease 31.82% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 139.02 (%).Trend:Increase 45.8% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 94.52 (%).Trend:Decrease 32.01% than previous quarter

Overall: decreasing (-0.87%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 144.1 (%).Trend:Decrease 32.21% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 203.1 (%).Trend:Increase 40.94% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 204.4 (%).Trend:Increase 0.64% than previous quarter

Overall: increasing (41.85%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -129.73 (%).Trend:Decrease 29.62% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -194.02 (%).Trend:Increase 49.56% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -139.94 (%).Trend:Decrease 27.87% than previous quarter

Overall: decreasing (7.87%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -65.82 (%).Trend:Increase 6.18% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -71.28 (%).Trend:Increase 8.3% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -56.43 (%).Trend:Decrease 20.83% than previous quarter

Overall: increasing (-14.27%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.0 (USD).Trend:Increase 11.11% 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 -2.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (100.0%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q3 2023, liabilities on revenue decreased slightly (-0.87%), showing moderate fluctuation.  Current assets on revenue increased significantly (41.85%), also with moderate fluctuation. The ratio of retained earnings to revenue decreased (7.87%) with high variation. Retained earnings on assets increased (-14.27%) with high variation, while earnings per share decreased sharply (100%), exhibiting high variation.