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 47.56 (%).Trend:Decrease 14.01% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 100.56 (%).Trend:Increase 111.44% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 51.91 (%).Trend:Decrease 48.38% than previous quarter

Overall: increasing (9.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 212.38 (%).Trend:Decrease 32.46% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 509.59 (%).Trend:Increase 139.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 243.59 (%).Trend:Decrease 52.2% than previous quarter

Overall: increasing (14.7%). 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 374.84 (%).Trend:Decrease 37.01% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 979.85 (%).Trend:Increase 161.4% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 471.19 (%).Trend:Decrease 51.91% than previous quarter

Overall: increasing (25.7%). 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 108.03 (%).Trend:Decrease 5.49% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 112.92 (%).Trend:Increase 4.53% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 114.71 (%).Trend:Increase 1.59% than previous quarter

Overall: increasing (6.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.07 (USD).Trend:Decrease 143.75% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.4 (USD).Trend:Increase 471.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.85 (USD).Trend:Increase 112.5% than previous quarter

Overall: decreasing (1114.29%). Fluctuation: **Significant** (high variation).



The period from Q3 2022 to Q2 2023 demonstrates significant variability in several metrics.  While Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue increased overall, the fluctuations were substantial.  Retained Earnings on Assets saw a minor increase with low variation, contrasting with the substantial decrease observed in Earnings Per Share.