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 30.62 (%).Trend:Decrease 34.95% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 189.34 (%).Trend:Increase 518.35% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 66.25 (%).Trend:Decrease 65.01% than previous quarter

Overall: increasing (116.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 136.98 (%).Trend:Decrease 35.68% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 424.48 (%).Trend:Increase 209.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 173.65 (%).Trend:Decrease 59.09% than previous quarter

Overall: increasing (26.77%). 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 -611.39 (%).Trend:Decrease 33.55% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2036.58 (%).Trend:Increase 233.11% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -850.01 (%).Trend:Decrease 58.26% than previous quarter

Overall: decreasing (39.03%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 69.52 (%).Trend:Decrease 6.83% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 85.46 (%).Trend:Increase 22.93% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 69.51 (%).Trend:Decrease 18.66% than previous quarter

Overall: decreasing (-0.01%). Fluctuation: **Neutral** (moderate variation).


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 -386.37 (%).Trend:Increase 2.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -368.16 (%).Trend:Decrease 4.71% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -375.17 (%).Trend:Increase 1.9% than previous quarter

Overall: increasing (-2.9%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, Liabilities on Revenue showed significant fluctuation, increasing overall by 116.36%. Current assets on Revenue also increased by 26.77%, with significant fluctuation.  The Ratio of Retained Earnings to Revenue decreased by 39.03% overall, exhibiting significant fluctuation.  The SG&A Expense Ratio decreased slightly (-0.01%), showing neutral fluctuation. Retained Earning on Assets increased by -2.9%, with significant variation.