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 31.01 (%).Trend:Decrease 15.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 77.06 (%).Trend:Increase 148.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29.77 (%).Trend:Decrease 61.37% than previous quarter

Overall: decreasing (-4.0%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 35.15 (%).Trend:Decrease 33.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 91.64 (%).Trend:Increase 160.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 46.83 (%).Trend:Decrease 48.9% than previous quarter

Overall: increasing (33.23%). 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 -398.44 (%).Trend:Decrease 33.9% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1094.92 (%).Trend:Increase 174.8% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -526.91 (%).Trend:Decrease 51.88% than previous quarter

Overall: decreasing (32.24%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.72 (%).Trend:Increase 2.16% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.5 (%).Trend:Decrease 16.18% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.54 (%).Trend:Increase 0.35% than previous quarter

Overall: decreasing (-15.89%). 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 -95.83 (%).Trend:Increase 0.13% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -96.05 (%).Trend:Increase 0.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -93.86 (%).Trend:Decrease 2.28% than previous quarter

Overall: increasing (-2.06%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency in Q3 2022 to Q2 2023 exhibits significant fluctuation. Liabilities on revenue decreased in Q3 2022, increased sharply in Q1 2023, and then decreased again in Q2 2023. Similarly, current assets on revenue saw significant decreases and increases. Cost efficiency shows a decline in the SG&A expense ratio, indicative of cost-cutting measures. The ratio of retained earnings to revenue decreased significantly across the period. Investment efficiency shows a slight increase in retained earnings on assets with a fluctuation between quarters. The data suggests potential instability and the need for careful monitoring of financial performance.