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 198.84 (%).Trend:Increase 206.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 92.06 (%).Trend:Decrease 53.7% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 62.29 (%).Trend:Decrease 32.34% than previous quarter

Overall: decreasing (-68.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 269.81 (%).Trend:Increase 113.51% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 134.68 (%).Trend:Decrease 50.08% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 96.53 (%).Trend:Decrease 28.33% than previous quarter

Overall: decreasing (-64.22%). 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 193.2 (%).Trend:Increase 206.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96.32 (%).Trend:Decrease 50.14% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 67.02 (%).Trend:Decrease 30.42% than previous quarter

Overall: decreasing (-65.31%). 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 14.32 (%).Trend:Increase 7.11% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 14.91 (%).Trend:Increase 4.12% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 16.3 (%).Trend:Increase 9.32% than previous quarter

Overall: increasing (13.83%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.1 (USD).Trend:Decrease 116.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.14 (USD).Trend:Decrease 240.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.87 (USD).Trend:Increase 521.43% than previous quarter

Overall: increasing (-970.0%). Fluctuation: **Significant** (high variation).



The Q1 2023 to Q3 2023 data reveals substantial declines in key working capital efficiency metrics: liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue. These decreases, however, are accompanied by significant fluctuations.  Retained earnings on assets show a small, consistent increase.  Earnings per share show a dramatic increase in Q3, contrasting with earlier declines, indicating substantial instability.