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 43.5 (%).Trend:Decrease 43.51% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 76.81 (%).Trend:Increase 76.57% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 55.31 (%).Trend:Decrease 27.99% than previous quarter

Overall: increasing (27.15%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 150.1 (%).Trend:Decrease 20.98% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 187.31 (%).Trend:Increase 24.79% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 81.24 (%).Trend:Decrease 56.63% than previous quarter

Overall: decreasing (-45.88%). 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 -493.02 (%).Trend:Decrease 41.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1166.17 (%).Trend:Increase 136.54% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -609.52 (%).Trend:Decrease 47.73% than previous quarter

Overall: decreasing (23.63%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 73.08 (%).Trend:Increase 2.41% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 64.8 (%).Trend:Decrease 11.33% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 63.39 (%).Trend:Decrease 2.18% than previous quarter

Overall: decreasing (-13.26%). 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 -148.78 (%).Trend:Decrease 10.43% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -206.31 (%).Trend:Increase 38.67% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -221.36 (%).Trend:Increase 7.29% than previous quarter

Overall: decreasing (48.78%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.18 (USD).Trend:Increase 50.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.08 (USD).Trend:Decrease 55.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.67 (USD).Trend:Increase 3237.5% than previous quarter

Overall: decreasing (1383.33%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased from Q3 2022 to Q1 2023, then decreased in Q2 2023, resulting in a net increase. Current assets on revenue decreased significantly from Q3 2022 to Q2 2023,  showing high variation.  Cost efficiency shows a decreasing trend overall for Selling, General & Administrative (SG&A) Expense Ratio. However, the Ratio of Retained Earnings to Revenue and Retained Earning on Assets both show significant decreasing trends with high variation. Earning Per Share is also decreasing significantly and fluctuating widely.