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 44.33 (%).Trend:Decrease 30.87% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 120.36 (%).Trend:Increase 171.51% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 55.02 (%).Trend:Decrease 54.29% than previous quarter

Overall: increasing (24.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 137.59 (%).Trend:Decrease 40.12% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 467.19 (%).Trend:Increase 239.55% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 211.76 (%).Trend:Decrease 54.67% than previous quarter

Overall: increasing (53.91%). 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 -298.52 (%).Trend:Decrease 31.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -868.64 (%).Trend:Increase 190.98% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -437.24 (%).Trend:Decrease 49.66% than previous quarter

Overall: decreasing (46.47%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 73.76 (%).Trend:Decrease 2.6% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 61.89 (%).Trend:Decrease 16.09% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 60.05 (%).Trend:Decrease 2.97% than previous quarter

Overall: decreasing (-18.59%). 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 -178.37 (%).Trend:Increase 11.95% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -159.23 (%).Trend:Decrease 10.73% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -176.3 (%).Trend:Increase 10.72% than previous quarter

Overall: increasing (-1.16%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -4.2 (USD).Trend:Increase 42.37% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 76.19% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (-52.38%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 financial data exhibits substantial fluctuation.  Liabilities on revenue increased (24.11%),  as did current assets on revenue (53.91%). The ratio of retained earnings to revenue decreased (-46.47%), while the SG&A expense ratio decreased (-18.59%). Retained earnings on assets slightly increased (-1.16%), and earnings per share increased (-52.38%).  All metrics show significant variability.