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 43.18 (%).Trend:Decrease 46.53% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 140.0 (%).Trend:Increase 224.22% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 66.52 (%).Trend:Decrease 52.49% than previous quarter

Overall: increasing (54.05%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 29.59 (%).Trend:Decrease 37.39% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 118.55 (%).Trend:Increase 300.64% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 58.18 (%).Trend:Decrease 50.92% than previous quarter

Overall: increasing (96.62%). 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 -129.97 (%).Trend:Decrease 41.08% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -105.73 (%).Trend:Decrease 18.65% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -49.15 (%).Trend:Decrease 53.51% than previous quarter

Overall: increasing (-62.18%). 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 -101.98 (%).Trend:Decrease 9.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -11.74 (%).Trend:Decrease 88.49% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -10.43 (%).Trend:Decrease 11.16% than previous quarter

Overall: increasing (-89.77%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.69 (USD).Trend:Decrease 235.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share 8.69 (USD).Trend:Increase 1159.42% than previous quarter
Year 2023 Quarter 2: Earning Per Share 8.91 (USD).Trend:Increase 2.53% than previous quarter

Overall: increasing (1191.3%). Fluctuation: **Significant** (high variation).



Working capital efficiency demonstrates significant fluctuations. Liabilities on revenue showed a considerable decrease in Q3 2022, followed by a sharp increase in Q1 2023, and a subsequent decrease in Q2 2023. Current assets on revenue followed a similar pattern, increasing markedly in Q1 2023 before decreasing in Q2 2023. Cost efficiency, as measured by the ratio of retained earnings to revenue, displays a strong upward trend but with significant fluctuation. Investment efficiency, measured by retained earnings on assets, shows an overall upward trend, though substantial variation is evident.  Earnings per share display a significant rise in Q1 2023, followed by slight fluctuation in Q2 2023.