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 81.41 (%).Trend:Decrease 30.26% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 231.39 (%).Trend:Increase 184.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 117.65 (%).Trend:Decrease 49.16% than previous quarter

Overall: increasing (44.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 119.35 (%).Trend:Decrease 52.46% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 168.85 (%).Trend:Increase 41.47% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 89.13 (%).Trend:Decrease 47.21% than previous quarter

Overall: decreasing (-25.32%). 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 -225.32 (%).Trend:Decrease 12.34% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -653.52 (%).Trend:Increase 190.04% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -327.52 (%).Trend:Decrease 49.88% than previous quarter

Overall: decreasing (45.36%). 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 -34.48 (%).Trend:Increase 55.04% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -38.08 (%).Trend:Increase 10.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -38.21 (%).Trend:Increase 0.34% than previous quarter

Overall: decreasing (10.82%). Fluctuation: **Significant** (high variation).

Earning Per Share


Over Q3 2022 to Q2 2023, liabilities on revenue increased by 44.52%, while current assets on revenue decreased by 25.32%, both demonstrating significant variation.  The ratio of retained earnings to revenue decreased by 45.36%, showing significant fluctuation. Retained earnings on assets slightly decreased by 10.82%, also with significant volatility.