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 71.57 (%).Trend:Decrease 27.14% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 190.5 (%).Trend:Increase 166.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 106.83 (%).Trend:Decrease 43.92% than previous quarter

Overall: increasing (49.27%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 422.36 (%).Trend:Decrease 33.91% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 931.95 (%).Trend:Increase 120.65% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 592.13 (%).Trend:Decrease 36.46% than previous quarter

Overall: increasing (40.2%). 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 -283.56 (%).Trend:Decrease 20.83% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -385.91 (%).Trend:Increase 36.09% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -245.8 (%).Trend:Decrease 36.31% than previous quarter

Overall: increasing (-13.32%). 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 -53.16 (%).Trend:Increase 17.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -29.81 (%).Trend:Decrease 43.92% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -29.2 (%).Trend:Decrease 2.05% than previous quarter

Overall: increasing (-45.07%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.71 (USD).Trend:Increase 48.7% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.81 (USD).Trend:Decrease 205.85% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.86 (USD).Trend:Increase 2.76% than previous quarter

Overall: increasing (-208.77%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue increased (49.27%), displaying significant fluctuation. Current assets on revenue also increased (40.2%) with notable variability. The ratio of retained earnings to revenue increased (-13.32%) with high fluctuation. Retained earnings on assets increased (-45.07%) with significant fluctuation. Earnings per share increased (-208.77%) showing considerable volatility.