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 88.99 (%).Trend:Increase 97.54% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 66.72 (%).Trend:Decrease 25.03% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 50.41 (%).Trend:Decrease 24.45% than previous quarter

Overall: decreasing (-43.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 340.82 (%).Trend:Increase 204.41% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 171.41 (%).Trend:Decrease 49.71% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 120.26 (%).Trend:Decrease 29.84% than previous quarter

Overall: decreasing (-64.71%). 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 -114.99 (%).Trend:Increase 149.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -44.43 (%).Trend:Decrease 61.36% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -22.22 (%).Trend:Decrease 49.99% than previous quarter

Overall: increasing (-80.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 57.73 (%).Trend:Increase 9.09% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 53.2 (%).Trend:Decrease 7.85% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 48.74 (%).Trend:Decrease 8.38% than previous quarter

Overall: decreasing (-15.57%). 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 -20.48 (%).Trend:Decrease 11.46% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -14.84 (%).Trend:Decrease 27.54% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -10.7 (%).Trend:Decrease 27.9% than previous quarter

Overall: increasing (-47.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.79 (USD).Trend:Decrease 214.49% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.19 (USD).Trend:Decrease 124.05% than previous quarter
Year 2023 Quarter 3: Earning Per Share 1.05 (USD).Trend:Increase 452.63% than previous quarter

Overall: increasing (-232.91%). Fluctuation: **Significant** (high variation).



Q1-Q3 2023 data reveals significant decreases in liabilities and current assets on revenue. The ratio of retained earnings to revenue showed a significant increase, while the SG&A expense ratio decreased moderately.  Retained earnings on assets increased, and earnings per share increased significantly, both showing substantial fluctuation.