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 421.71 (%).Trend:Decrease 44.18% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 533.7 (%).Trend:Increase 26.56% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 197.41 (%).Trend:Decrease 63.01% than previous quarter

Overall: decreasing (-53.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1554.24 (%).Trend:Decrease 55.22% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1925.02 (%).Trend:Increase 23.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 517.57 (%).Trend:Decrease 73.11% than previous quarter

Overall: decreasing (-66.7%). 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 -2757.41 (%).Trend:Decrease 47.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -5163.69 (%).Trend:Increase 87.27% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1628.56 (%).Trend:Decrease 68.46% than previous quarter

Overall: increasing (-40.94%). 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 -147.14 (%).Trend:Increase 16.33% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -221.7 (%).Trend:Increase 50.67% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -256.07 (%).Trend:Increase 15.5% than previous quarter

Overall: decreasing (74.03%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.04 (USD).Trend:Increase 13.04% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.23 (USD).Trend:Decrease 77.88% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.33 (USD).Trend:Increase 43.48% than previous quarter

Overall: increasing (-68.27%). Fluctuation: **Significant** (high variation).



Across Q3 2022 to Q2 2023, liabilities on revenue decreased (-53.19%), and current assets on revenue also decreased (-66.7%), both with significant fluctuations. The ratio of retained earnings to revenue increased (-40.94%), again showing substantial volatility. Retained earnings on assets decreased (-74.03%), while earnings per share increased (-68.27%), both with significant variation.