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 210.9 (%).Trend:Increase 74.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 123.6 (%).Trend:Decrease 41.39% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 68.4 (%).Trend:Decrease 44.66% than previous quarter

Overall: decreasing (-67.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 795.83 (%).Trend:Increase 88.72% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 395.59 (%).Trend:Decrease 50.29% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 215.0 (%).Trend:Decrease 45.65% than previous quarter

Overall: decreasing (-72.98%). 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 -2112.01 (%).Trend:Increase 111.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1100.16 (%).Trend:Decrease 47.91% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -494.88 (%).Trend:Decrease 55.02% than previous quarter

Overall: increasing (-76.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 57.52 (%).Trend:Decrease 34.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 62.43 (%).Trend:Increase 8.54% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.03 (%).Trend:Decrease 31.07% than previous quarter

Overall: decreasing (-25.19%). Fluctuation: **Neutral** (moderate 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 -198.81 (%).Trend:Increase 10.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -206.31 (%).Trend:Increase 3.77% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -178.99 (%).Trend:Decrease 13.24% than previous quarter

Overall: increasing (-9.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 85.71% than previous quarter
Year 2023 Quarter 2: Earning Per Share -3.0 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share -2.43 (USD).Trend:Decrease 19.0% than previous quarter

Overall: decreasing (143.0%). Fluctuation: **Significant** (high variation).



Q1 2023 to Q3 2023 financial data shows significant fluctuation across key metrics. Liabilities on Revenue decreased overall (-67.57%), Current assets on Revenue decreased (-72.98%), while the Ratio of Retained Earnings to Revenue increased (-76.57%).  SG&A Expense Ratio decreased (-25.19%) with neutral fluctuation. Retained Earning on Assets increased (-9.97%) with significant fluctuation, and Earning Per Share decreased (143.0%) significantly.