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 21.51 (%).Trend:Decrease 39.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 68.82 (%).Trend:Increase 219.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.2 (%).Trend:Decrease 51.76% than previous quarter

Overall: increasing (54.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 21.98 (%).Trend:Decrease 43.91% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 57.93 (%).Trend:Increase 163.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 29.84 (%).Trend:Decrease 48.49% than previous quarter

Overall: increasing (35.76%). 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 -32.13 (%).Trend:Decrease 23.77% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -131.04 (%).Trend:Increase 307.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -61.92 (%).Trend:Decrease 52.75% than previous quarter

Overall: decreasing (92.72%). 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 -80.18 (%).Trend:Increase 24.18% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -113.17 (%).Trend:Increase 41.14% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -108.84 (%).Trend:Decrease 3.83% than previous quarter

Overall: decreasing (35.74%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -9.28 (USD).Trend:Increase 40.18% than previous quarter
Year 2023 Quarter 1: Earning Per Share -3.22 (USD).Trend:Decrease 65.3% than previous quarter
Year 2023 Quarter 2: Earning Per Share -3.6 (USD).Trend:Increase 11.8% than previous quarter

Overall: increasing (-61.21%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue increased (54.35%) and current assets on revenue increased (35.76%), both exhibiting significant fluctuation. The ratio of retained earnings to revenue decreased significantly (-92.72%), displaying high variability. Retained earnings on assets decreased (-35.74%) with significant fluctuation. Earnings per share increased (-61.21%) with significant fluctuation.