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 908.48 (%).Trend:Increase 55.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 472.74 (%).Trend:Decrease 47.96% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 358.22 (%).Trend:Decrease 24.22% than previous quarter

Overall: decreasing (-60.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 4473.86 (%).Trend:Increase 64.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 2470.0 (%).Trend:Decrease 44.79% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 1689.84 (%).Trend:Decrease 31.59% than previous quarter

Overall: decreasing (-62.23%). 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 -4957.04 (%).Trend:Increase 102.66% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2707.34 (%).Trend:Decrease 45.38% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -2113.24 (%).Trend:Decrease 21.94% than previous quarter

Overall: increasing (-57.37%). 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 -90.07 (%).Trend:Increase 21.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -88.63 (%).Trend:Decrease 1.6% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -100.73 (%).Trend:Increase 13.65% than previous quarter

Overall: decreasing (11.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.33 (USD).Trend:Decrease 62.95% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.41 (USD).Trend:Increase 81.2% than previous quarter
Year 2023 Quarter 3: Earning Per Share -3.63 (USD).Trend:Increase 50.62% than previous quarter

Overall: decreasing (172.93%). Fluctuation: **Significant** (high variation).



Analysis of 2023 Q1-Q3 reveals significant decreases in liabilities on revenue (-60.57%) and current assets on revenue (-62.23%), accompanied by large fluctuations.  The ratio of retained earnings to revenue unexpectedly increased by -57.37%, while retained earnings on assets decreased by 11.84%. Earnings per share also experienced a substantial decrease (-172.93%).