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 24.33 (%).Trend:Decrease 29.31% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 70.1 (%).Trend:Increase 188.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.96 (%).Trend:Decrease 41.57% than previous quarter

Overall: increasing (68.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 149.88 (%).Trend:Decrease 29.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 432.86 (%).Trend:Increase 188.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 210.34 (%).Trend:Decrease 51.41% than previous quarter

Overall: increasing (40.34%). 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 -365.66 (%).Trend:Decrease 33.44% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -993.49 (%).Trend:Increase 171.7% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -474.47 (%).Trend:Decrease 52.24% than previous quarter

Overall: decreasing (29.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 72.06 (%).Trend:Decrease 1.21% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 71.88 (%).Trend:Decrease 0.25% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 69.17 (%).Trend:Decrease 3.77% than previous quarter

Overall: decreasing (-4.01%). 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 -163.66 (%).Trend:Increase 0.34% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -153.72 (%).Trend:Decrease 6.07% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -132.76 (%).Trend:Decrease 13.64% than previous quarter

Overall: increasing (-18.88%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.48 (USD).Trend:Increase 41.18% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 66.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.26 (USD).Trend:Increase 62.5% than previous quarter

Overall: increasing (-45.83%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, Liabilities on Revenue and Current assets on Revenue increased significantly, with substantial quarter-to-quarter fluctuations.  The Ratio of Retained Earnings to Revenue decreased overall, showing significant variation. SG&A expenses decreased slightly. Retained Earning on Assets and Earning Per Share increased, but with significant fluctuations.