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 94.66 (%).Trend:Increase 164.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 53.71 (%).Trend:Decrease 43.26% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 38.71 (%).Trend:Decrease 27.93% than previous quarter

Overall: decreasing (-59.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 1321.24 (%).Trend:Increase 172.25% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 637.23 (%).Trend:Decrease 51.77% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 419.53 (%).Trend:Decrease 34.16% than previous quarter

Overall: decreasing (-68.25%). 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 -1434.72 (%).Trend:Increase 198.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -696.53 (%).Trend:Decrease 51.45% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -464.76 (%).Trend:Decrease 33.27% than previous quarter

Overall: increasing (-67.61%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 73.39 (%).Trend:Decrease 19.57% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 71.4 (%).Trend:Decrease 2.71% than previous quarter
Year 2023 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 72.75 (%).Trend:Increase 1.89% than previous quarter

Overall: decreasing (-0.87%). Fluctuation: **Little** (low 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 -95.54 (%).Trend:Increase 11.26% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -96.53 (%).Trend:Increase 1.04% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -98.38 (%).Trend:Increase 1.92% than previous quarter

Overall: decreasing (2.97%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 92.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.33 (USD).Trend:Increase 106.25% than previous quarter
Year 2023 Quarter 3: Earning Per Share -0.53 (USD).Trend:Increase 60.61% than previous quarter

Overall: decreasing (231.25%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q3 2023, Liabilities on Revenue decreased significantly (-59.11%), and Current Assets on Revenue also decreased significantly (-68.25%). The Ratio of Retained Earnings to Revenue shows a substantial negative increase (-67.61%). The SG&A expense ratio decreased slightly (-0.87%).  Retained Earnings on Assets and Earnings Per Share decreased significantly (2.97% and 231.25% respectively), indicating financial challenges.