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 180.92 (%).Trend:Increase 275.35% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 103.92 (%).Trend:Decrease 42.56% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 67.3 (%).Trend:Decrease 35.24% than previous quarter

Overall: decreasing (-62.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 330.42 (%).Trend:Increase 192.15% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 191.01 (%).Trend:Decrease 42.19% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 134.18 (%).Trend:Decrease 29.75% than previous quarter

Overall: decreasing (-59.39%). 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 -74.4 (%).Trend:Increase 129.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -47.47 (%).Trend:Decrease 36.2% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -34.04 (%).Trend:Decrease 28.29% than previous quarter

Overall: increasing (-54.25%). 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 -10.07 (%).Trend:Decrease 15.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -11.61 (%).Trend:Increase 15.29% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -12.0 (%).Trend:Increase 3.36% than previous quarter

Overall: decreasing (19.17%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.02 (USD).Trend:Decrease 97.14% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.3 (USD).Trend:Increase 1400.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.36 (USD).Trend:Increase 20.0% than previous quarter

Overall: decreasing (1700.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency in Q1-Q3 2023 shows a decrease in both liabilities and current assets on revenue, with significant fluctuations between quarters. Liabilities decreased by 62.8% overall, while current assets decreased by 59.39%. Cost efficiency shows a fluctuating increase in the ratio of retained earnings to revenue, down 54.25% overall.  Investment efficiency displays a decreasing trend (–19.17%) in retained earnings on assets, with significant fluctuations. Earnings per share also decreased by 1700% overall, with significant quarter-to-quarter variation.