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 43.18 (%).Trend:Decrease 46.53% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 140.0 (%).Trend:Increase 224.22% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 66.52 (%).Trend:Decrease 52.49% than previous quarter

Overall: increasing (54.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 29.59 (%).Trend:Decrease 37.39% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 118.55 (%).Trend:Increase 300.64% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 58.18 (%).Trend:Decrease 50.92% than previous quarter

Overall: increasing (96.62%). 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 -129.97 (%).Trend:Decrease 41.08% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -105.73 (%).Trend:Decrease 18.65% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -49.15 (%).Trend:Decrease 53.51% than previous quarter

Overall: increasing (-62.18%). 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 -101.98 (%).Trend:Decrease 9.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -11.74 (%).Trend:Decrease 88.49% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -10.43 (%).Trend:Decrease 11.16% than previous quarter

Overall: increasing (-89.77%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.69 (USD).Trend:Decrease 235.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share 8.69 (USD).Trend:Increase 1159.42% than previous quarter
Year 2023 Quarter 2: Earning Per Share 8.91 (USD).Trend:Increase 2.53% than previous quarter

Overall: increasing (1191.3%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant variation. Liabilities on revenue decreased in Q3 2022, significantly increased in Q1 2023, then decreased again in Q2 2023. Current assets on revenue displayed a similar pattern, experiencing a significant rise in Q1 2023, followed by a decline in Q2 2023. Cost efficiency shows an overall increase in the ratio of retained earnings to revenue.  Investment efficiency shows an overall increase in retained earnings on assets with very high variation.  Earnings per share saw a significant rise in Q1 2023, followed by a slight fluctuation in Q2 2023.