Working Capital Efficiency
The data from Quater 1 in 2023 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2023 Quarter 1: Liabilities on Revenue 222.72 (%).Trend:Increase 248.16% than previous quarter
Year 2023 Quarter 3: Liabilities on Revenue 92.61 (%).Trend:Decrease 58.42% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 150.98 (%).Trend:Increase 63.03% than previous quarter

Overall: decreasing (-32.21%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2023 Quarter 1: Current assets on Revenue 302.2 (%).Trend:Increase 220.16% than previous quarter
Year 2023 Quarter 3: Current assets on Revenue 119.41 (%).Trend:Decrease 60.49% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 188.29 (%).Trend:Increase 57.68% than previous quarter

Overall: decreasing (-37.69%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 1 in 2023 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -156.33 (%).Trend:Increase 290.63% than previous quarter
Year 2023 Quarter 3: Ratio of Retained Earnings to Revenue -117.67 (%).Trend:Decrease 24.73% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -136.24 (%).Trend:Increase 15.78% than previous quarter

Overall: increasing (-12.85%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 1 in 2023 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2023 Quarter 1: Retained Earning on Assets -39.33 (%).Trend:Increase 23.45% than previous quarter
Year 2023 Quarter 3: Retained Earning on Assets -73.85 (%).Trend:Increase 87.77% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -55.33 (%).Trend:Decrease 25.08% than previous quarter

Overall: decreasing (40.68%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2023 Quarter 1: Earning Per Share -0.55 (USD).Trend:Decrease 33.73% than previous quarter
Year 2023 Quarter 3: Earning Per Share -2.63 (USD).Trend:Increase 378.18% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.56 (USD).Trend:Decrease 40.68% than previous quarter

Overall: decreasing (183.64%). Fluctuation: **Significant** (high variation).



From Q1 2023 to Q2 2023, liabilities on revenue decreased (-32.21%), and current assets on revenue decreased (-37.69%), both with significant fluctuations.  The ratio of retained earnings to revenue increased (-12.85%), while retained earnings on assets decreased (40.68%), and earnings per share decreased significantly (183.64%), all showing high variation.