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 1738.21 (%).Trend:Increase 412.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1868.35 (%).Trend:Increase 7.49% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 1733.86 (%).Trend:Decrease 7.2% than previous quarter

Overall: decreasing (-0.25%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 44161.19 (%).Trend:Increase 831.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 35803.86 (%).Trend:Decrease 18.92% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 33818.67 (%).Trend:Decrease 5.54% than previous quarter

Overall: decreasing (-23.42%). Fluctuation: **Neutral** (moderate 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 -28225.23 (%).Trend:Increase 618.3% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -26402.03 (%).Trend:Decrease 6.46% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -29027.78 (%).Trend:Increase 9.95% than previous quarter

Overall: decreasing (2.84%). 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 -62.88 (%).Trend:Decrease 21.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -72.56 (%).Trend:Increase 15.39% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -84.86 (%).Trend:Increase 16.95% than previous quarter

Overall: decreasing (34.96%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.67 (USD).Trend:Decrease 69.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.37 (USD).Trend:Increase 104.48% than previous quarter
Year 2023 Quarter 3: Earning Per Share -2.06 (USD).Trend:Increase 50.36% than previous quarter

Overall: decreasing (207.46%). Fluctuation: **Significant** (high variation).



The Q1 2023-Q3 2023 financial data shows liabilities on revenue exhibiting minimal change and low variability. Current assets on revenue decreased substantially with moderate fluctuation.  The ratio of retained earnings to revenue shows a decrease overall despite significant quarter-to-quarter variation. Retained earnings on assets consistently decreased, demonstrating high variability. Earnings per share decreased substantially, showing significant volatility.