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 30.92 (%).Trend:Decrease 50.5% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 93.89 (%).Trend:Increase 203.65% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 43.16 (%).Trend:Decrease 54.03% than previous quarter

Overall: increasing (39.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 27.36 (%).Trend:Decrease 36.31% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 88.47 (%).Trend:Increase 223.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 41.03 (%).Trend:Decrease 53.62% than previous quarter

Overall: increasing (49.96%). 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 -170.52 (%).Trend:Decrease 35.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -490.33 (%).Trend:Increase 187.55% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -245.87 (%).Trend:Decrease 49.86% than previous quarter

Overall: decreasing (44.19%). 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 -59.46 (%).Trend:Increase 2.02% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -62.75 (%).Trend:Increase 5.53% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -62.63 (%).Trend:Decrease 0.19% than previous quarter

Overall: decreasing (5.33%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities on revenue showed significant fluctuation, increasing overall by 39.59%.  Current assets on revenue also increased significantly (49.96%), exhibiting high variation.  The ratio of retained earnings to revenue decreased by 44.19% overall, with significant fluctuation. Retained earnings on assets decreased by 5.33%, also showing significant variation.