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 138.43 (%).Trend:Increase 165.85% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 81.13 (%).Trend:Decrease 41.39% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 53.87 (%).Trend:Decrease 33.6% than previous quarter

Overall: decreasing (-61.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 202.64 (%).Trend:Increase 142.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 98.71 (%).Trend:Decrease 51.29% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 62.13 (%).Trend:Decrease 37.06% than previous quarter

Overall: decreasing (-69.34%). 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 -393.84 (%).Trend:Increase 389.61% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -205.85 (%).Trend:Decrease 47.73% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -132.08 (%).Trend:Decrease 35.84% than previous quarter

Overall: increasing (-66.46%). 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 -46.72 (%).Trend:Increase 18.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -48.17 (%).Trend:Increase 3.1% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -46.98 (%).Trend:Decrease 2.47% than previous quarter

Overall: decreasing (0.56%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 86.15% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.09 (USD).Trend:Decrease 50.0% than previous quarter
Year 2023 Quarter 3: Earning Per Share 0.11 (USD).Trend:Increase 22.22% than previous quarter

Overall: decreasing (-38.89%). Fluctuation: **Significant** (high variation).



Financial data for Q1 2023 to Q3 2023 reveals declining trends in multiple key areas. Liabilities and current assets on revenue decreased significantly in Q3 2023. Cost efficiency, as measured by the ratio of retained earnings to revenue, showed a fluctuating, yet overall increasing pattern. Investment efficiency demonstrates a slight downward trend in retained earnings on assets, while earnings per share also decreased, with some fluctuation.  Overall, the data points to a pattern of declining financial performance and significant volatility across metrics.