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 54.55 (%).Trend:Decrease 32.64% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 127.73 (%).Trend:Increase 134.15% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 70.4 (%).Trend:Decrease 44.88% than previous quarter

Overall: increasing (29.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 72.6 (%).Trend:Decrease 29.72% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 342.55 (%).Trend:Increase 371.83% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 172.61 (%).Trend:Decrease 49.61% than previous quarter

Overall: increasing (137.75%). 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 463.5 (%).Trend:Decrease 33.05% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1384.22 (%).Trend:Increase 198.65% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 688.61 (%).Trend:Decrease 50.25% than previous quarter

Overall: increasing (48.57%). 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 176.81 (%).Trend:Increase 2.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 173.69 (%).Trend:Decrease 1.76% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 174.26 (%).Trend:Increase 0.33% than previous quarter

Overall: decreasing (-1.44%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -3.44 (USD).Trend:Increase 5.2% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.06 (USD).Trend:Decrease 130.81% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.37 (USD).Trend:Increase 29.25% than previous quarter

Overall: increasing (-139.83%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 data shows increases in liabilities on revenue (29.06%), current assets on revenue (137.75%), and the ratio of retained earnings to revenue (48.57%), suggesting potential growth. Retained earnings on assets slightly decreased (-1.44%), while earnings per share transitioned from negative to positive with significant volatility, demanding closer scrutiny.