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 35.22 (%).Trend:Decrease 31.56% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 83.41 (%).Trend:Increase 136.83% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.89 (%).Trend:Decrease 58.17% than previous quarter

Overall: decreasing (-0.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 174.75 (%).Trend:Decrease 39.91% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 448.22 (%).Trend:Increase 156.49% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 207.38 (%).Trend:Decrease 53.73% than previous quarter

Overall: increasing (18.67%). 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 -281.0 (%).Trend:Decrease 33.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -804.31 (%).Trend:Increase 186.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -406.43 (%).Trend:Decrease 49.47% than previous quarter

Overall: decreasing (44.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 60.92 (%).Trend:Decrease 4.41% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 62.02 (%).Trend:Increase 1.81% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 62.18 (%).Trend:Increase 0.26% than previous quarter

Overall: increasing (2.07%). Fluctuation: **Little** (low 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 -101.6 (%).Trend:Increase 4.88% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -106.51 (%).Trend:Increase 4.83% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -115.44 (%).Trend:Increase 8.38% than previous quarter

Overall: decreasing (13.62%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, key financial metrics displayed high variability. Liabilities on revenue showed a slight overall decrease, while current assets on revenue saw a modest increase.  The ratio of retained earnings to revenue experienced a substantial overall decrease. The SG&A expense ratio exhibited a small increase. Retained earnings on assets also decreased substantially.  Earning Per Share data is unavailable.