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 34.26 (%).Trend:Decrease 32.69% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 86.85 (%).Trend:Increase 153.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 37.9 (%).Trend:Decrease 56.36% than previous quarter

Overall: increasing (10.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 50.57 (%).Trend:Decrease 40.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 158.47 (%).Trend:Increase 213.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.74 (%).Trend:Decrease 55.36% than previous quarter

Overall: increasing (39.89%). 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 -18.64 (%).Trend:Increase 34.78% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -75.91 (%).Trend:Increase 307.24% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -30.73 (%).Trend:Decrease 59.52% than previous quarter

Overall: decreasing (64.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.46 (%).Trend:Increase 5.41% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 53.12 (%).Trend:Increase 3.23% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 50.15 (%).Trend:Decrease 5.59% than previous quarter

Overall: decreasing (-2.55%). 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 -12.85 (%).Trend:Increase 103.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -16.15 (%).Trend:Increase 25.68% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -14.95 (%).Trend:Decrease 7.43% than previous quarter

Overall: decreasing (16.34%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.47 (USD).Trend:Increase 24.75% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.81 (USD).Trend:Decrease 67.21% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.19 (USD).Trend:Increase 170.37% than previous quarter

Overall: decreasing (-11.34%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities and current assets on revenue increased, though with significant fluctuations.  The ratio of retained earnings to revenue decreased substantially, while the SG&A expense ratio showed a minor decrease. Retained earnings on assets and earnings per share also decreased significantly, both demonstrating considerable volatility.