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 59.27 (%).Trend:Decrease 35.6% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 126.57 (%).Trend:Increase 113.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 89.99 (%).Trend:Decrease 28.9% than previous quarter

Overall: increasing (51.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 23.54 (%).Trend:Decrease 46.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 69.3 (%).Trend:Increase 194.39% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 43.54 (%).Trend:Decrease 37.17% than previous quarter

Overall: increasing (84.96%). 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 40.61 (%).Trend:Decrease 36.98% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 27.12 (%).Trend:Decrease 33.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1.78 (%).Trend:Decrease 93.44% than previous quarter

Overall: decreasing (-95.62%). 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 12.47 (%).Trend:Decrease 3.33% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 3.44 (%).Trend:Decrease 72.41% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 0.45 (%).Trend:Decrease 86.92% than previous quarter

Overall: decreasing (-96.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.86 (USD).Trend:Increase 17.72% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.25 (USD).Trend:Decrease 86.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.16 (USD).Trend:Increase 364.0% than previous quarter

Overall: increasing (-37.63%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, significant fluctuations were observed. Liabilities on revenue increased by 51.83%, and current assets on revenue increased by 84.96%, both showing substantial variability.  However, the ratio of retained earnings to revenue decreased significantly (-95.62%),  with a similar decrease in retained earnings on assets (-96.39%). Earnings per share showed an overall increase of -37.63%, indicating high variability.