Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 27.62 (%).Trend:Decrease 54.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 133.71 (%).Trend:Increase 384.11% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 131.18 (%).Trend:Decrease 1.89% than previous quarter

Overall: increasing (374.95%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 198.05 (%).Trend:Decrease 64.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 945.68 (%).Trend:Increase 377.5% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 622.84 (%).Trend:Decrease 34.14% than previous quarter

Overall: increasing (214.49%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -60.49 (%).Trend:Decrease 82.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -780.26 (%).Trend:Increase 1189.9% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -474.47 (%).Trend:Decrease 39.19% than previous quarter

Overall: decreasing (684.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.41 (%).Trend:Decrease 16.52% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 60.99 (%).Trend:Increase 107.38% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 62.56 (%).Trend:Increase 2.57% than previous quarter

Overall: increasing (112.72%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 3 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -29.45 (%).Trend:Decrease 49.45% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -75.63 (%).Trend:Increase 156.81% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -70.21 (%).Trend:Decrease 7.17% than previous quarter

Overall: decreasing (138.4%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.48 (USD).Trend:Increase 2300.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.05 (USD).Trend:Decrease 110.42% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.06 (USD).Trend:Increase 20.0% than previous quarter

Overall: decreasing (-112.5%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q3 2023, significant fluctuations occurred across all metrics.  Liabilities and current assets on revenue increased substantially (374.95% and 214.49% respectively). The ratio of retained earnings to revenue decreased dramatically (684.38%).  The SG&A expense ratio increased by 112.72%.  Investment efficiency metrics also displayed notable decreases in retained earnings on assets (138.4%) and earnings per share (-112.5%). High variability is evident across all trends.