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 22.47 (%).Trend:Decrease 27.02% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 59.36 (%).Trend:Increase 164.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.8 (%).Trend:Decrease 43.06% than previous quarter

Overall: increasing (50.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 42.83 (%).Trend:Decrease 27.92% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 117.36 (%).Trend:Increase 174.01% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 60.92 (%).Trend:Decrease 48.09% than previous quarter

Overall: increasing (42.24%). 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 20.27 (%).Trend:Decrease 37.73% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 58.27 (%).Trend:Increase 187.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 29.05 (%).Trend:Decrease 50.15% than previous quarter

Overall: increasing (43.32%). 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 18.05 (%).Trend:Decrease 1.58% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 17.64 (%).Trend:Decrease 2.27% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 16.98 (%).Trend:Decrease 3.74% than previous quarter

Overall: decreasing (-5.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.16 (USD).Trend:Decrease 300.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.04 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.07 (USD).Trend:Decrease 275.0% than previous quarter

Overall: decreasing (-143.75%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows substantial increases in both liabilities and current assets on revenue from Q3 2022 to Q2 2023, with significant fluctuations. Cost efficiency also shows a significant increase in the ratio of retained earnings to revenue in Q1 2023 with considerable fluctuations.  Investment efficiency indicates a slight decrease in retained earnings on assets, with minimal fluctuation. Earnings per share show substantial decreases, ending with a negative value in Q2 2023.