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 418.64 (%).Trend:Decrease 7.82% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 450.56 (%).Trend:Increase 7.62% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 439.72 (%).Trend:Decrease 2.41% than previous quarter

Overall: increasing (5.04%). Fluctuation: **Little** (low variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 6479.26 (%).Trend:Decrease 54.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 7564.57 (%).Trend:Increase 16.75% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 4987.12 (%).Trend:Decrease 34.07% than previous quarter

Overall: decreasing (-23.03%). Fluctuation: **Neutral** (moderate 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 -24787.34 (%).Trend:Decrease 47.1% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -36358.54 (%).Trend:Increase 46.68% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -26007.87 (%).Trend:Decrease 28.47% than previous quarter

Overall: decreasing (4.92%). 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 -317.29 (%).Trend:Decrease 1.08% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -381.78 (%).Trend:Increase 20.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -409.2 (%).Trend:Increase 7.18% than previous quarter

Overall: decreasing (28.97%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working capital efficiency shows mixed trends. Liabilities on revenue are increasing slightly with little fluctuation, while current assets on revenue are decreasing with moderate variation. Cost efficiency indicates a decreasing trend in the ratio of retained earnings to revenue with significant fluctuation.  Investment efficiency also shows a decreasing trend in retained earnings on assets with high variation.  Overall, the financial health appears volatile with significant fluctuations in key metrics.