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 338.87 (%).Trend:Decrease 6.27% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 1738.21 (%).Trend:Increase 412.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 1868.35 (%).Trend:Increase 7.49% than previous quarter

Overall: increasing (451.35%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 4740.48 (%).Trend:Increase 70.41% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 44161.19 (%).Trend:Increase 831.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 35803.86 (%).Trend:Decrease 18.92% than previous quarter

Overall: increasing (655.28%). 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 -3929.43 (%).Trend:Decrease 10.13% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -28225.23 (%).Trend:Increase 618.3% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -26402.03 (%).Trend:Decrease 6.46% than previous quarter

Overall: decreasing (571.9%). 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 -80.43 (%).Trend:Decrease 45.56% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -62.88 (%).Trend:Decrease 21.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -72.56 (%).Trend:Increase 15.39% than previous quarter

Overall: increasing (-9.78%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.22 (USD).Trend:Increase 39.62% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.67 (USD).Trend:Decrease 69.82% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.37 (USD).Trend:Increase 104.48% than previous quarter

Overall: increasing (-38.29%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 reveals substantial fluctuations.  Liabilities on revenue increased sharply (451.35%), and current assets on revenue exhibited an even more dramatic increase (655.28%). Conversely, the ratio of retained earnings to revenue decreased markedly (571.9%). Retained earnings on assets increased (-9.78%), and earnings per share increased (-38.29%).