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 720.23 (%).Trend:Decrease 7.54% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 789.27 (%).Trend:Increase 9.59% than previous quarter

Overall: increasing (1.33%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 8507.95 (%).Trend:Decrease 35.33% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 7607.19 (%).Trend:Decrease 10.59% than previous quarter

Overall: decreasing (-42.18%). 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 -8006.09 (%).Trend:Decrease 27.01% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -9007.2 (%).Trend:Increase 12.5% than previous quarter

Overall: increasing (-17.89%). 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 -80.81 (%).Trend:Increase 12.72% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -99.18 (%).Trend:Increase 22.73% than previous quarter

Overall: decreasing (38.35%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -1.65 (USD).Trend:Increase 129.17% than previous quarter
Year 2023 Quarter 3: Earning Per Share -2.65 (USD).Trend:Increase 60.61% than previous quarter

Overall: decreasing (268.06%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, liabilities on revenue showed a small increase (1.33%) with low fluctuation.  A significant decrease (-42.18%) in current assets on revenue was observed, along with significant fluctuation.  The ratio of retained earnings to revenue showed an increase (-17.89%) with high variation, while retained earnings on assets decreased (-38.35%) significantly and with high variation.  Earnings per share decreased significantly (-268.06%) with significant fluctuation.