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 26.58 (%).Trend:Decrease 34.66% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 61.56 (%).Trend:Increase 131.6% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.02 (%).Trend:Decrease 46.36% than previous quarter

Overall: increasing (24.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 107.79 (%).Trend:Decrease 32.93% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 234.57 (%).Trend:Increase 117.62% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 130.17 (%).Trend:Decrease 44.51% than previous quarter

Overall: increasing (20.76%). 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 -28.02 (%).Trend:Decrease 33.51% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -104.96 (%).Trend:Increase 274.59% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -43.21 (%).Trend:Decrease 58.83% than previous quarter

Overall: decreasing (54.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.5 (%).Trend:Decrease 2.48% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 44.18 (%).Trend:Increase 14.75% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.14 (%).Trend:Decrease 6.88% than previous quarter

Overall: increasing (6.86%). 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 -7.99 (%).Trend:Increase 0.38% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -11.05 (%).Trend:Increase 38.3% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -9.24 (%).Trend:Decrease 16.38% than previous quarter

Overall: decreasing (15.64%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.57 (USD).Trend:Decrease 3.39% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.43 (USD).Trend:Decrease 175.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.14 (USD).Trend:Decrease 132.56% than previous quarter

Overall: decreasing (-75.44%). Fluctuation: **Significant** (high variation).



The period Q3 2022 to Q2 2023 demonstrates considerable volatility.  Liabilities on Revenue saw an overall increase (24.23%), while Current assets on Revenue also increased (20.76%). Conversely, the Ratio of Retained Earnings to Revenue decreased significantly (54.21%).  The SG&A Expense Ratio showed a small increase (6.86%). Retained Earnings on Assets decreased (15.64%), and Earning Per Share experienced a substantial decrease (-75.44%).