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 27.12 (%).Trend:Decrease 38.74% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 35.57 (%).Trend:Increase 31.16% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19.31 (%).Trend:Decrease 45.71% than previous quarter

Overall: decreasing (-28.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 105.8 (%).Trend:Decrease 41.45% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 221.73 (%).Trend:Increase 109.57% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 142.08 (%).Trend:Decrease 35.92% than previous quarter

Overall: increasing (34.29%). 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 -58.23 (%).Trend:Decrease 45.9% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -71.22 (%).Trend:Increase 22.31% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -47.9 (%).Trend:Decrease 32.74% than previous quarter

Overall: increasing (-17.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -35.62 (%).Trend:Decrease 3.96% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -24.02 (%).Trend:Decrease 32.57% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -25.39 (%).Trend:Increase 5.7% than previous quarter

Overall: increasing (-28.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities on revenue decreased overall by 28.8%, while current assets on revenue increased by 34.29%.  The ratio of retained earnings to revenue showed an overall increase of -17.74%, and retained earnings on assets increased by -28.72%.  Significant fluctuations were observed in all metrics.