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 97.32 (%).Trend:Decrease 34.64% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 269.51 (%).Trend:Increase 176.93% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 139.31 (%).Trend:Decrease 48.31% than previous quarter

Overall: increasing (43.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 87.76 (%).Trend:Decrease 33.7% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 248.19 (%).Trend:Increase 182.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 140.51 (%).Trend:Decrease 43.39% than previous quarter

Overall: increasing (60.11%). 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 -169.67 (%).Trend:Decrease 32.84% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -484.05 (%).Trend:Increase 185.29% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -255.21 (%).Trend:Decrease 47.28% than previous quarter

Overall: decreasing (50.42%). 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 -65.56 (%).Trend:Increase 2.69% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -66.69 (%).Trend:Increase 1.72% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -70.33 (%).Trend:Increase 5.46% than previous quarter

Overall: decreasing (7.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.95 (USD).Trend:Increase 33.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.43 (USD).Trend:Decrease 77.95% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.54 (USD).Trend:Increase 258.14% than previous quarter

Overall: increasing (-21.03%). Fluctuation: **Significant** (high variation).



Analysis across multiple periods reveals consistently high variability in key financial metrics.  Liabilities and current assets on revenue demonstrate substantial increases and decreases. The ratio of retained earnings to revenue and retained earnings on assets generally show negative trends, while earnings per share exhibits significant fluctuations.