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 130.66 (%).Trend:Increase 214.62% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 63.18 (%).Trend:Decrease 51.65% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 39.02 (%).Trend:Decrease 38.24% than previous quarter

Overall: decreasing (-70.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 199.57 (%).Trend:Increase 198.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 96.18 (%).Trend:Decrease 51.81% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 62.8 (%).Trend:Decrease 34.71% than previous quarter

Overall: decreasing (-68.53%). 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 53.1 (%).Trend:Increase 143.8% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 21.79 (%).Trend:Decrease 58.96% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue 15.07 (%).Trend:Decrease 30.84% than previous quarter

Overall: decreasing (-71.62%). 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 19.29 (%).Trend:Decrease 18.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 16.88 (%).Trend:Decrease 12.49% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets 18.08 (%).Trend:Increase 7.11% than previous quarter

Overall: decreasing (-6.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.12 (USD).Trend:Decrease 400.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.4 (USD).Trend:Increase 233.33% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.32 (USD).Trend:Decrease 20.0% than previous quarter

Overall: decreasing (166.67%). Fluctuation: **Significant** (high variation).



Review of the Q1 2023-Q3 2023 data reveals a concerning trend of significant decreases across several key performance indicators.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all experienced substantial declines, accompanied by considerable fluctuations.  While retained earnings on assets showed a minor decrease, the persistently negative and drastically declining earnings per share warrants urgent attention.