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 50.35 (%).Trend:Decrease 47.88% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 205.66 (%).Trend:Increase 308.46% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 98.73 (%).Trend:Decrease 51.99% than previous quarter

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

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 115.03 (%).Trend:Decrease 41.58% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 387.87 (%).Trend:Increase 237.19% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 170.87 (%).Trend:Decrease 55.95% than previous quarter

Overall: increasing (48.54%). 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 23.11 (%).Trend:Decrease 34.07% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 50.67 (%).Trend:Increase 119.26% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 24.51 (%).Trend:Decrease 51.63% than previous quarter

Overall: increasing (6.06%). 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 10.25 (%).Trend:Increase 12.51% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 7.0 (%).Trend:Decrease 31.71% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 7.75 (%).Trend:Increase 10.71% than previous quarter

Overall: decreasing (-24.39%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.16 (USD).Trend:Decrease 900.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.52 (USD).Trend:Decrease 425.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.35 (USD).Trend:Decrease 32.69% than previous quarter

Overall: decreasing (-318.75%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities and current assets on revenue showed significant overall increases, but with substantial quarter-to-quarter volatility. The ratio of retained earnings to revenue also increased slightly, but with significant fluctuations.  Retained earnings on assets decreased overall with moderate variation. Earnings per share drastically decreased.