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 62.06 (%).Trend:Decrease 34.58% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 203.25 (%).Trend:Increase 227.51% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 102.34 (%).Trend:Decrease 49.65% than previous quarter

Overall: increasing (64.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 93.99 (%).Trend:Decrease 34.59% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 269.17 (%).Trend:Increase 186.38% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 131.39 (%).Trend:Decrease 51.19% than previous quarter

Overall: increasing (39.79%). 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 -71.75 (%).Trend:Decrease 35.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -178.18 (%).Trend:Increase 148.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -81.26 (%).Trend:Decrease 54.39% than previous quarter

Overall: decreasing (13.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.23 (%).Trend:Decrease 2.94% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.46 (%).Trend:Decrease 6.3% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.23 (%).Trend:Decrease 2.01% than previous quarter

Overall: decreasing (-8.18%). 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 -33.0 (%).Trend:Increase 1.95% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -29.07 (%).Trend:Decrease 11.91% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -27.09 (%).Trend:Decrease 6.81% than previous quarter

Overall: increasing (-17.91%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.8 (USD).Trend:Increase 1.27% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.57 (USD).Trend:Decrease 171.25% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.98 (USD).Trend:Increase 71.93% than previous quarter

Overall: increasing (-222.5%). Fluctuation: **Significant** (high variation).



Working capital efficiency data for Q3 2022 to Q2 2023 shows significant fluctuations. Liabilities on revenue increased significantly (227.51%) in Q1 2023, then decreased (49.65%) in Q2 2023, before decreasing again in Q3 2023.  Current assets on revenue also saw substantial increases and decreases, rising 186.38% in Q1 2023 and then falling in subsequent quarters.  Cost efficiency shows a significant decline in the ratio of retained earnings to revenue, from -71.75% in Q3 2022 to -178.18% in Q1 2023 and then -81.26% in Q2 2023.  SG&A expense ratio consistently decreased.  Investment efficiency shows a fluctuating trend in retained earnings on assets, with a mixed overall impact. Earning per share fluctuated significantly, rising 1.27% in Q3 2022, to 0.57 USD in Q1 2023, then rising again to 0.98 USD in Q2 2023.