Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 96.55 (%).Trend:Decrease 29.36% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 257.6 (%).Trend:Increase 166.8% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 128.72 (%).Trend:Decrease 50.03% than previous quarter

Overall: increasing (33.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 308.62 (%).Trend:Decrease 35.12% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 653.52 (%).Trend:Increase 111.76% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 318.63 (%).Trend:Decrease 51.24% than previous quarter

Overall: increasing (3.24%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -157.69 (%).Trend:Decrease 29.57% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -447.04 (%).Trend:Increase 183.49% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -239.23 (%).Trend:Decrease 46.49% than previous quarter

Overall: decreasing (51.71%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -40.91 (%).Trend:Increase 8.49% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -48.64 (%).Trend:Increase 18.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -53.54 (%).Trend:Increase 10.07% than previous quarter

Overall: decreasing (30.87%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.94 (USD).Trend:Increase 49.21% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.38 (USD).Trend:Decrease 59.57% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.81 (USD).Trend:Increase 113.16% than previous quarter

Overall: increasing (-13.83%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue showed significant fluctuation, increasing overall by 33.32%. Current assets on revenue also fluctuated significantly, increasing by 3.24% overall.  The ratio of retained earnings to revenue decreased by 51.71%, demonstrating significant fluctuation. Retained earnings on assets decreased by 30.87%, with significant variation. Earnings per share increased by -13.83%, indicating significant fluctuation.