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 27.13 (%).Trend:Decrease 38.95% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 107.41 (%).Trend:Increase 295.91% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 55.27 (%).Trend:Decrease 48.54% than previous quarter

Overall: increasing (103.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 109.08 (%).Trend:Decrease 40.72% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 306.51 (%).Trend:Increase 181.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 153.34 (%).Trend:Decrease 49.97% than previous quarter

Overall: increasing (40.58%). 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 -7264.64 (%).Trend:Decrease 32.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -22414.06 (%).Trend:Increase 208.54% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -11694.17 (%).Trend:Decrease 47.83% than previous quarter

Overall: decreasing (60.97%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.11 (%).Trend:Increase 0.21% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.85 (%).Trend:Decrease 8.04% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.62 (%).Trend:Increase 10.72% than previous quarter

Overall: increasing (1.81%). Fluctuation: **Little** (low variation).


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 -3702.34 (%).Trend:Increase 7.63% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -3939.06 (%).Trend:Increase 6.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -3804.44 (%).Trend:Decrease 3.42% than previous quarter

Overall: decreasing (2.76%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities and current assets on revenue saw overall increases, but with considerable volatility. The ratio of retained earnings to revenue showed a significant overall decrease.  Conversely, the SG&A expense ratio demonstrated a small increase, indicating relatively consistent expense management. Retained earnings on assets decreased overall.