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 4.92 (%).Trend:Decrease 51.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 18.99 (%).Trend:Increase 285.98% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 10.77 (%).Trend:Decrease 43.29% than previous quarter

Overall: increasing (118.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 8.74 (%).Trend:Decrease 47.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 34.12 (%).Trend:Increase 290.39% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 17.1 (%).Trend:Decrease 49.88% than previous quarter

Overall: increasing (95.65%). 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 0.94 (%).Trend:Decrease 38.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1.83 (%).Trend:Increase 94.68% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 0.87 (%).Trend:Decrease 52.46% than previous quarter

Overall: decreasing (-7.45%). 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 7.85 (%).Trend:Increase 7.68% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 3.75 (%).Trend:Decrease 52.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 3.76 (%).Trend:Increase 0.27% than previous quarter

Overall: decreasing (-52.1%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.15 (USD).Trend:Increase 25.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 93.33% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.07 (USD).Trend:Increase 600.0% than previous quarter

Overall: decreasing (-53.33%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 showcases significant fluctuation across metrics. Liabilities and current assets on revenue both increased, although with substantial volatility. Cost efficiency decreased slightly, while investment efficiency decreased substantially (-52.1%). Earnings per share also declined significantly (-53.33%).