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 181.03 (%).Trend:Increase 159.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.41 (%).Trend:Decrease 55.58% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 60.36 (%).Trend:Decrease 24.93% than previous quarter

Overall: decreasing (-66.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 969.1 (%).Trend:Increase 111.04% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 452.64 (%).Trend:Decrease 53.29% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 275.46 (%).Trend:Decrease 39.14% than previous quarter

Overall: decreasing (-71.58%). 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 -2062.93 (%).Trend:Increase 202.7% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1161.52 (%).Trend:Decrease 43.7% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -821.7 (%).Trend:Decrease 29.26% than previous quarter

Overall: increasing (-60.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 74.75 (%).Trend:Decrease 21.71% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 73.77 (%).Trend:Decrease 1.31% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 71.0 (%).Trend:Decrease 3.75% than previous quarter

Overall: decreasing (-5.02%). 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 -142.95 (%).Trend:Increase 37.97% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -165.85 (%).Trend:Increase 16.02% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -195.08 (%).Trend:Increase 17.62% than previous quarter

Overall: decreasing (36.47%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.61 (USD).Trend:Decrease 66.3% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.11 (USD).Trend:Increase 81.97% than previous quarter
Year 2023 Quarter 3: Earning Per Share -1.71 (USD).Trend:Increase 54.05% than previous quarter

Overall: decreasing (180.33%). Fluctuation: **Significant** (high variation).



Key insights from the financial statements reveal significant volatility in performance metrics.  Working capital efficiency shows declining trends for liabilities and current assets on revenue with high variation.  Cost efficiency displays a steady decrease in the SG&A expense ratio, though with minimal fluctuation. The ratio of retained earnings to revenue has a significant increase overall. Investment efficiency shows a decreasing trend in retained earnings on assets, while earnings per share have decreased substantially, with fluctuations present across all metrics.  The overall financial performance is unstable, marked by considerable variability across different time periods.