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 256.98 (%).Trend:Increase 180.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 128.31 (%).Trend:Decrease 50.07% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 81.34 (%).Trend:Decrease 36.61% than previous quarter

Overall: decreasing (-68.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 300.05 (%).Trend:Increase 107.33% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 131.88 (%).Trend:Decrease 56.05% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 89.4 (%).Trend:Decrease 32.21% than previous quarter

Overall: decreasing (-70.2%). 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 -573.45 (%).Trend:Increase 170.61% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -282.02 (%).Trend:Decrease 50.82% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -184.69 (%).Trend:Decrease 34.51% than previous quarter

Overall: increasing (-67.79%). 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 -116.7 (%).Trend:Increase 20.72% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -128.13 (%).Trend:Increase 9.79% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -128.39 (%).Trend:Increase 0.2% than previous quarter

Overall: decreasing (10.02%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.06 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.08 (USD).Trend:Increase 33.33% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.05 (USD).Trend:Decrease 37.5% than previous quarter

Overall: increasing (-16.67%). Fluctuation: **Significant** (high variation).



Financial data from Q1 2023 to Q3 2023 shows significant volatility. Liabilities on revenue decrease significantly, while current assets on revenue show a substantial negative trend.  Cost efficiency, measured by the ratio of retained earnings to revenue, has an overall increasing trend. Investment efficiency, based on retained earnings on assets, displays a negative trend. Earnings per share also demonstrates considerable fluctuation with negative values.