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 121.11 (%).Trend:Decrease 25.77% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 210.9 (%).Trend:Increase 74.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 123.6 (%).Trend:Decrease 41.39% than previous quarter

Overall: increasing (2.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 421.69 (%).Trend:Decrease 31.23% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 795.83 (%).Trend:Increase 88.72% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 395.59 (%).Trend:Decrease 50.29% than previous quarter

Overall: decreasing (-6.19%). 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 -996.97 (%).Trend:Decrease 32.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2112.01 (%).Trend:Increase 111.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1100.16 (%).Trend:Decrease 47.91% than previous quarter

Overall: decreasing (10.35%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 87.81 (%).Trend:Increase 9.09% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 57.52 (%).Trend:Decrease 34.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 62.43 (%).Trend:Increase 8.54% than previous quarter

Overall: decreasing (-28.9%). Fluctuation: **Neutral** (moderate 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 -179.95 (%).Trend:Increase 0.63% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -198.81 (%).Trend:Increase 10.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -206.31 (%).Trend:Increase 3.77% than previous quarter

Overall: decreasing (14.65%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -7.0 (USD).Trend:Increase 63.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 85.71% than previous quarter
Year 2023 Quarter 2: Earning Per Share -3.0 (USD).Trend:Increase 200.0% than previous quarter

Overall: increasing (-57.14%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, Liabilities on Revenue show a small overall increase,  Current Assets on Revenue show a decrease. The Ratio of Retained Earnings to Revenue shows an overall decrease. The Selling, General & Administrative (SG&A) Expense Ratio shows a decrease with a moderate variation. Retained Earning on Assets and Earning Per Share show an overall decrease with significant fluctuations across all metrics.