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 41.75 (%).Trend:Decrease 24.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 112.19 (%).Trend:Increase 168.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 60.16 (%).Trend:Decrease 46.38% than previous quarter

Overall: increasing (44.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 131.49 (%).Trend:Decrease 33.51% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 350.25 (%).Trend:Increase 166.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 170.1 (%).Trend:Decrease 51.43% than previous quarter

Overall: increasing (29.36%). 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 -15.53 (%).Trend:Increase 1.77% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -105.48 (%).Trend:Increase 579.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -55.99 (%).Trend:Decrease 46.92% than previous quarter

Overall: decreasing (260.53%). 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 -7.99 (%).Trend:Increase 50.75% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -19.27 (%).Trend:Increase 141.18% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -21.39 (%).Trend:Increase 11.0% than previous quarter

Overall: decreasing (167.71%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.9 (USD).Trend:Increase 86.27% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.38 (USD).Trend:Decrease 27.37% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.14 (USD).Trend:Increase 55.07% than previous quarter

Overall: decreasing (12.63%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation, with liabilities on revenue increasing overall by 44.1%, but with substantial quarterly variations.  Current assets on revenue also trend upward overall (29.36%), exhibiting high quarterly volatility. Cost efficiency reveals a substantial decrease in the ratio of retained earnings to revenue (260.53%), again with considerable swings between quarters.  Investment efficiency shows a notable downward trend (167.71%) in retained earnings on assets, with significant fluctuations. Earning per share displays a decreasing trend (12.63%), also demonstrating considerable quarter-to-quarter variability.  Overall, the financial performance reveals significant volatility across various metrics.