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 42.88 (%).Trend:Decrease 42.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 140.2 (%).Trend:Increase 226.96% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 51.84 (%).Trend:Decrease 63.02% than previous quarter

Overall: increasing (20.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 56.99 (%).Trend:Decrease 41.12% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 159.28 (%).Trend:Increase 179.49% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 88.35 (%).Trend:Decrease 44.53% than previous quarter

Overall: increasing (55.03%). 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 -417.88 (%).Trend:Decrease 36.74% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1753.87 (%).Trend:Increase 319.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -819.42 (%).Trend:Decrease 53.28% than previous quarter

Overall: decreasing (96.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 44.76 (%).Trend:Decrease 6.16% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 51.1 (%).Trend:Increase 14.16% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 48.14 (%).Trend:Decrease 5.79% than previous quarter

Overall: increasing (7.55%). 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 -318.4 (%).Trend:Increase 6.21% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -395.45 (%).Trend:Increase 24.2% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -416.92 (%).Trend:Increase 5.43% than previous quarter

Overall: decreasing (30.94%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 highlight substantial volatility. Working capital efficiency shows negative trends in both liabilities and current assets on revenue. Cost efficiency, measured by the ratio of retained earnings to revenue, indicates significant decreases with large quarterly fluctuations. SG&A expense ratio displays a consistent, slight positive trend. Invest efficiency exhibits significant fluctuations in retained earnings on assets.