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 61.31 (%).Trend:Decrease 34.95% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 201.86 (%).Trend:Increase 229.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 90.85 (%).Trend:Decrease 54.99% than previous quarter

Overall: increasing (48.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 87.52 (%).Trend:Decrease 36.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 245.61 (%).Trend:Increase 180.63% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 119.26 (%).Trend:Decrease 51.44% than previous quarter

Overall: increasing (36.27%). 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 -7.79 (%).Trend:Decrease 48.72% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -24.88 (%).Trend:Increase 219.38% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -12.85 (%).Trend:Decrease 48.35% than previous quarter

Overall: decreasing (64.96%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 41.98 (%).Trend:Decrease 2.55% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 47.21 (%).Trend:Increase 12.46% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 47.32 (%).Trend:Increase 0.23% than previous quarter

Overall: increasing (12.72%). 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 -2.17 (%).Trend:Decrease 21.66% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -2.46 (%).Trend:Increase 13.36% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2.61 (%).Trend:Increase 6.1% than previous quarter

Overall: decreasing (20.28%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.08 (USD).Trend:Decrease 300.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 200.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.19 (USD).Trend:Increase 137.5% than previous quarter

Overall: decreasing (-337.5%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities and current assets on revenue increased significantly, though with substantial fluctuations.  The ratio of retained earnings to revenue decreased substantially.  SG&A expenses increased slightly.  Retained earnings on assets decreased, and earnings per share plummeted, exhibiting significant volatility.