Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 61.36 (%).Trend:Decrease 10.68% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 27.62 (%).Trend:Decrease 54.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 133.71 (%).Trend:Increase 384.11% than previous quarter

Overall: increasing (117.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 564.73 (%).Trend:Decrease 66.39% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 198.05 (%).Trend:Decrease 64.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 945.68 (%).Trend:Increase 377.5% than previous quarter

Overall: increasing (67.46%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -342.5 (%).Trend:Decrease 38.5% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -60.49 (%).Trend:Decrease 82.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -780.26 (%).Trend:Increase 1189.9% than previous quarter

Overall: decreasing (127.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.23 (%).Trend:Increase 5.54% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.41 (%).Trend:Decrease 16.52% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 60.99 (%).Trend:Increase 107.38% than previous quarter

Overall: increasing (73.12%). Fluctuation: **Significant** (high variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets -58.26 (%).Trend:Increase 83.15% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -29.45 (%).Trend:Decrease 49.45% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -75.63 (%).Trend:Increase 156.81% than previous quarter

Overall: decreasing (29.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 0.02 (USD).Trend:Increase 0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.48 (USD).Trend:Increase 2300.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.05 (USD).Trend:Decrease 110.42% than previous quarter

Overall: decreasing (-350.0%). Fluctuation: **Significant** (high variation).



Analysis of Quater 2 2022 to Quater 2 2023 shows significant fluctuations across key metrics.  Liabilities on revenue increased 117.91%, while current assets on revenue increased 67.46%.  Conversely, the ratio of retained earnings to revenue decreased 127.81%, and retained earnings on assets decreased 29.81%. SG&A expense ratio increased by 73.12%. Earnings per share decreased by -350.0%.  All metrics exhibited significant variation.