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 54.87 (%).Trend:Decrease 33.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 161.96 (%).Trend:Increase 195.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 78.08 (%).Trend:Decrease 51.79% than previous quarter

Overall: increasing (42.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 343.29 (%).Trend:Decrease 38.74% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 703.42 (%).Trend:Increase 104.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 276.94 (%).Trend:Decrease 60.63% than previous quarter

Overall: decreasing (-19.33%). 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 -824.19 (%).Trend:Decrease 28.39% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2375.46 (%).Trend:Increase 188.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1118.28 (%).Trend:Decrease 52.92% than previous quarter

Overall: decreasing (35.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 114.43 (%).Trend:Decrease 0.04% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 104.36 (%).Trend:Decrease 8.8% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 95.6 (%).Trend:Decrease 8.39% than previous quarter

Overall: decreasing (-16.46%). 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 -199.47 (%).Trend:Increase 13.19% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -265.45 (%).Trend:Increase 33.08% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -309.42 (%).Trend:Increase 16.56% than previous quarter

Overall: decreasing (55.12%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2022 to Q2 2023 data reveals significant fluctuations. Liabilities on Revenue increased (42.3%), while Current Assets on Revenue decreased (-19.33%), demonstrating volatile working capital. The Ratio of Retained Earnings to Revenue also decreased (35.68%), signifying cost efficiency challenges.  SG&A expenses decreased steadily (-16.46%), showing improved cost control.  Retained Earnings on Assets decreased significantly (-55.12%), highlighting areas needing improvement.