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 44.1 (%).Trend:Decrease 68.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 140.49 (%).Trend:Increase 218.57% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 63.36 (%).Trend:Decrease 54.9% than previous quarter

Overall: increasing (43.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 65.97 (%).Trend:Decrease 66.3% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 198.67 (%).Trend:Increase 201.15% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 95.71 (%).Trend:Decrease 51.82% than previous quarter

Overall: increasing (45.08%). 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 16.94 (%).Trend:Decrease 89.45% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 41.62 (%).Trend:Increase 145.69% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 23.08 (%).Trend:Decrease 44.55% than previous quarter

Overall: increasing (36.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.39 (%).Trend:Increase 4.1% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.54 (%).Trend:Increase 5.32% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 41.48 (%).Trend:Decrease 2.49% than previous quarter

Overall: increasing (2.7%). 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 6.62 (%).Trend:Decrease 60.97% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 5.3 (%).Trend:Decrease 19.94% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.05 (%).Trend:Increase 14.15% than previous quarter

Overall: decreasing (-8.61%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -4.34 (USD).Trend:Decrease 1456.25% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.09 (USD).Trend:Decrease 97.93% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.31 (USD).Trend:Decrease 444.44% than previous quarter

Overall: increasing (-107.14%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, key metrics exhibited significant fluctuations. Liabilities on Revenue and Current Assets on Revenue increased, while the Ratio of Retained Earnings to Revenue showed a smaller increase.  The SG&A Expense Ratio showed a small, consistent increase. Retained Earning on Assets slightly decreased, and Earnings Per Share showed a dramatic turnaround from negative to positive values.