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 30.84 (%).Trend:Decrease 29.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 78.33 (%).Trend:Increase 153.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 37.17 (%).Trend:Decrease 52.55% than previous quarter

Overall: increasing (20.53%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 177.11 (%).Trend:Decrease 36.9% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 482.49 (%).Trend:Increase 172.42% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 228.17 (%).Trend:Decrease 52.71% than previous quarter

Overall: increasing (28.83%). 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 -112.3 (%).Trend:Decrease 23.33% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -381.79 (%).Trend:Increase 239.97% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -214.36 (%).Trend:Decrease 43.85% than previous quarter

Overall: decreasing (90.88%). 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 -24.95 (%).Trend:Increase 20.53% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -31.25 (%).Trend:Increase 25.25% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -36.81 (%).Trend:Increase 17.79% than previous quarter

Overall: decreasing (47.54%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -5.63 (USD).Trend:Increase 87.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.84 (USD).Trend:Decrease 67.32% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.75 (USD).Trend:Increase 49.46% than previous quarter

Overall: increasing (-51.15%). Fluctuation: **Significant** (high variation).



The Q3 2022-Q2 2023 data reveals substantial fluctuations. Liabilities on revenue showed an overall increase (20.53%), and current assets on revenue also increased (28.83%).  However, the ratio of retained earnings to revenue decreased significantly (-90.88%). Retained earnings on assets also decreased (-47.54%), while earnings per share increased (-51.15%).  All metrics displayed high volatility across the three quarters.