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 239.33 (%).Trend:Increase 199.35% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 110.12 (%).Trend:Decrease 53.99% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 74.94 (%).Trend:Decrease 31.95% than previous quarter

Overall: decreasing (-68.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1331.67 (%).Trend:Increase 207.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 550.76 (%).Trend:Decrease 58.64% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 349.61 (%).Trend:Decrease 36.52% than previous quarter

Overall: decreasing (-73.75%). 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 -2594.58 (%).Trend:Increase 284.07% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1183.5 (%).Trend:Decrease 54.39% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -863.42 (%).Trend:Decrease 27.05% than previous quarter

Overall: increasing (-66.72%). 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 -123.41 (%).Trend:Increase 24.14% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -134.01 (%).Trend:Increase 8.59% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -149.77 (%).Trend:Increase 11.76% than previous quarter

Overall: decreasing (21.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.4 (USD).Trend:Decrease 64.29% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.73 (USD).Trend:Increase 82.5% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.08 (USD).Trend:Increase 47.95% than previous quarter

Overall: decreasing (170.0%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue decreased by 68.69%, and current assets on revenue decreased by 73.75%, both showing significant fluctuations.  The ratio of retained earnings to revenue increased by -66.72%, while retained earnings on assets decreased by 21.36%, and earnings per share decreased by 170.0%, all exhibiting high variability.