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 744.46 (%).Trend:Increase 2078.69% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 139.06 (%).Trend:Decrease 81.32% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 86.55 (%).Trend:Decrease 37.76% than previous quarter

Overall: decreasing (-88.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 747.89 (%).Trend:Increase 425.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 156.01 (%).Trend:Decrease 79.14% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 93.95 (%).Trend:Decrease 39.78% than previous quarter

Overall: decreasing (-87.44%). 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 337.42 (%).Trend:Increase 222.43% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 58.11 (%).Trend:Decrease 82.78% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 3.61 (%).Trend:Decrease 93.79% than previous quarter

Overall: decreasing (-98.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 61.54 (%).Trend:Increase 96.43% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.5 (%).Trend:Decrease 37.44% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 36.33 (%).Trend:Decrease 5.64% than previous quarter

Overall: decreasing (-40.97%). Fluctuation: **Significant** (high 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 18.68 (%).Trend:Decrease 33.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 13.3 (%).Trend:Decrease 28.8% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 1.46 (%).Trend:Decrease 89.02% than previous quarter

Overall: decreasing (-92.18%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -3.65 (USD).Trend:Increase 34.69% than previous quarter
Year 2023 Quarter 2: Earning Per Share -8.8 (USD).Trend:Increase 141.1% than previous quarter
Year 2023 Quarter 3: Earning Per Share -13.97 (USD).Trend:Increase 58.75% than previous quarter

Overall: decreasing (282.74%). Fluctuation: **Significant** (high variation).



The Q1 2023 to Q3 2023 financial data reveals a significant downward trend across multiple key performance indicators.  Liabilities and current assets on revenue decreased substantially, showing high volatility.  The ratio of retained earnings to revenue plummeted, exhibiting considerable fluctuation. SG&A expenses decreased, but volatility remained high.  Retained earnings on assets and earnings per share experienced major declines, both showing significant volatility.