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 68.82 (%).Trend:Increase 219.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.2 (%).Trend:Decrease 51.76% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 22.45 (%).Trend:Decrease 32.38% than previous quarter

Overall: decreasing (-67.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 57.93 (%).Trend:Increase 163.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 29.84 (%).Trend:Decrease 48.49% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 20.07 (%).Trend:Decrease 32.74% than previous quarter

Overall: decreasing (-65.35%). 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 -131.04 (%).Trend:Increase 307.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -61.92 (%).Trend:Decrease 52.75% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -43.24 (%).Trend:Decrease 30.17% than previous quarter

Overall: increasing (-67.0%). 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 -113.17 (%).Trend:Increase 41.14% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -108.84 (%).Trend:Decrease 3.83% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -114.4 (%).Trend:Increase 5.11% than previous quarter

Overall: decreasing (1.09%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -3.22 (USD).Trend:Decrease 65.3% than previous quarter
Year 2023 Quarter 2: Earning Per Share -3.6 (USD).Trend:Increase 11.8% than previous quarter
Year 2023 Quarter 3: Earning Per Share -4.99 (USD).Trend:Increase 38.61% than previous quarter

Overall: decreasing (54.97%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue decreased significantly (-67.38%),  and current assets on revenue also decreased (-65.35%), both with high variability. The ratio of retained earnings to revenue showed an overall increase (-67.0%), demonstrating considerable fluctuation. Retained earnings on assets decreased slightly (-1.09%) with significant fluctuation. Earnings per share also decreased (-54.97%) with substantial fluctuation.