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 79.05 (%).Trend:Decrease 56.21% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 200.39 (%).Trend:Increase 153.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 109.71 (%).Trend:Decrease 45.25% than previous quarter

Overall: increasing (38.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 97.34 (%).Trend:Decrease 55.96% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 278.33 (%).Trend:Increase 185.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 135.81 (%).Trend:Decrease 51.21% than previous quarter

Overall: increasing (39.52%). 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 -467.85 (%).Trend:Decrease 38.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1268.66 (%).Trend:Increase 171.17% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -689.74 (%).Trend:Decrease 45.63% than previous quarter

Overall: decreasing (47.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 43.9 (%).Trend:Decrease 9.93% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.44 (%).Trend:Decrease 10.16% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.39 (%).Trend:Increase 2.41% than previous quarter

Overall: decreasing (-8.0%). 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 -157.71 (%).Trend:Increase 19.7% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -173.78 (%).Trend:Increase 10.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -223.81 (%).Trend:Increase 28.79% than previous quarter

Overall: decreasing (41.91%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -5.43 (USD).Trend:Increase 38.87% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.88 (USD).Trend:Decrease 65.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share -4.55 (USD).Trend:Increase 142.02% than previous quarter

Overall: increasing (-16.21%). Fluctuation: **Significant** (high variation).



Over Q3 2022 to Q2 2023, liabilities and current assets on revenue increased (38.79% and 39.52% respectively) with significant fluctuation.  The ratio of retained earnings to revenue decreased (-47.43%), while the SG&A expense ratio decreased (-8.0%), showing little fluctuation. Retained earnings on assets decreased significantly (-41.91%), and earnings per share showed an increase (-16.21%), exhibiting significant fluctuation.