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 93.54 (%).Trend:Decrease 51.5% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 201.48 (%).Trend:Increase 115.39% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 108.66 (%).Trend:Decrease 46.07% than previous quarter

Overall: increasing (16.16%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 342.77 (%).Trend:Decrease 45.28% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 549.65 (%).Trend:Increase 60.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 258.0 (%).Trend:Decrease 53.06% than previous quarter

Overall: decreasing (-24.73%). 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 -5022.68 (%).Trend:Decrease 51.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -7943.84 (%).Trend:Increase 58.16% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -3622.41 (%).Trend:Decrease 54.4% than previous quarter

Overall: increasing (-27.88%). 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 -1089.04 (%).Trend:Decrease 2.74% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -1082.48 (%).Trend:Decrease 0.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1031.37 (%).Trend:Decrease 4.72% than previous quarter

Overall: increasing (-5.3%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.27 (USD).Trend:Increase 22.73% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.04 (USD).Trend:Decrease 85.19% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.06 (USD).Trend:Increase 50.0% than previous quarter

Overall: increasing (-77.78%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant volatility. Liabilities on revenue increased by 16.16% overall, but there were substantial fluctuations including a 115.39% increase in Q1 2023. Current assets on revenue decreased by 24.73% overall with considerable volatility. Cost efficiency, measured by the ratio of retained earnings to revenue, shows an increase of -27.88% with significant fluctuations. Investment efficiency demonstrates a net increase of -5.3% with variations between quarters.  Earnings per share decreased by -77.78% overall with significant quarter-to-quarter variations.