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 167.52 (%).Trend:Increase 146.86% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 86.0 (%).Trend:Decrease 48.66% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 55.03 (%).Trend:Decrease 36.01% than previous quarter

Overall: decreasing (-67.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 197.66 (%).Trend:Increase 314.29% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 100.51 (%).Trend:Decrease 49.15% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 65.19 (%).Trend:Decrease 35.14% than previous quarter

Overall: decreasing (-67.02%). 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 -93.76 (%).Trend:Increase 297.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -45.45 (%).Trend:Decrease 51.53% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -30.65 (%).Trend:Decrease 32.56% than previous quarter

Overall: increasing (-67.31%). 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 -12.62 (%).Trend:Decrease 12.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -12.02 (%).Trend:Decrease 4.75% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -11.92 (%).Trend:Decrease 0.83% than previous quarter

Overall: increasing (-5.55%). Fluctuation: **Significant** (high variation).

Earning Per Share


The Q1 2023 – Q3 2023 data shows considerable volatility.  Liabilities on revenue decreased significantly (-67.15%), mirroring the decrease in current assets on revenue (-67.02%).  The ratio of retained earnings to revenue showed an overall increase, despite being negative (-67.31%). Retained earnings on assets improved, remaining negative but increasing (-5.55%).  All metrics displayed significant fluctuations.