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 171.03 (%).Trend:Decrease 24.22% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 514.3 (%).Trend:Increase 200.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 208.37 (%).Trend:Decrease 59.48% than previous quarter

Overall: increasing (21.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1113.99 (%).Trend:Decrease 36.31% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1922.55 (%).Trend:Increase 72.58% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 762.42 (%).Trend:Decrease 60.34% than previous quarter

Overall: decreasing (-31.56%). 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 -1582.88 (%).Trend:Decrease 29.65% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -5202.97 (%).Trend:Increase 228.7% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2642.28 (%).Trend:Decrease 49.22% than previous quarter

Overall: decreasing (66.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 323.05 (%).Trend:Decrease 5.02% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 350.32 (%).Trend:Increase 8.44% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 329.12 (%).Trend:Decrease 6.05% than previous quarter

Overall: increasing (1.88%). 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 -95.78 (%).Trend:Increase 10.69% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -132.05 (%).Trend:Increase 37.87% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -156.53 (%).Trend:Increase 18.54% than previous quarter

Overall: decreasing (63.43%). Fluctuation: **Significant** (high variation).

Earning Per Share


Between Q3 2022 and Q2 2023, liabilities on revenue showed a net increase (21.83%) with significant fluctuation. Current assets on revenue decreased significantly (-31.56%). The ratio of retained earnings to revenue decreased substantially (66.93%), displaying significant fluctuation. The SG&A expense ratio increased slightly (1.88%), showing little variation. Retained earnings on assets decreased significantly (63.43%).