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 72.7 (%).Trend:Increase 163.22% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.98 (%).Trend:Decrease 49.13% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 26.09 (%).Trend:Decrease 29.45% than previous quarter

Overall: decreasing (-64.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 43.27 (%).Trend:Increase 188.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 15.7 (%).Trend:Decrease 63.72% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 10.03 (%).Trend:Decrease 36.11% than previous quarter

Overall: decreasing (-76.82%). 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 -35.01 (%).Trend:Increase 115.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -13.91 (%).Trend:Decrease 60.27% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -7.08 (%).Trend:Decrease 49.1% than previous quarter

Overall: increasing (-79.78%). 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 -8.56 (%).Trend:Decrease 21.83% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -7.0 (%).Trend:Decrease 18.22% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -5.14 (%).Trend:Decrease 26.57% than previous quarter

Overall: increasing (-39.95%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 99.01% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.16 (USD).Trend:Increase 1500.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.3 (USD).Trend:Increase 87.5% than previous quarter

Overall: increasing (2900.0%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in 2023. Liabilities on revenue increased drastically in Q1 2023, then decreased in Q2 and Q3, resulting in a net decrease overall.  Current assets on revenue also displayed significant increases and decreases across the quarters, ultimately decreasing overall. Cost efficiency, measured by the ratio of retained earnings to revenue, experienced a large increase and subsequent decrease, resulting in a net decrease.  Investment efficiency, measured by retained earnings on assets, shows a consistent negative trend with substantial decrease in each quarter.  Earnings per share saw a dramatic decrease in Q1 2023, followed by a substantial increase in Q2 and Q3 2023.  The overall trend is a significant increase.