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 60.32 (%).Trend:Decrease 35.64% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 178.62 (%).Trend:Increase 196.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 86.7 (%).Trend:Decrease 51.46% than previous quarter

Overall: increasing (43.73%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 117.21 (%).Trend:Decrease 43.63% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 424.66 (%).Trend:Increase 262.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 207.65 (%).Trend:Decrease 51.1% than previous quarter

Overall: increasing (77.16%). 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 -73.25 (%).Trend:Decrease 40.41% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -219.26 (%).Trend:Increase 199.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -93.01 (%).Trend:Decrease 57.58% than previous quarter

Overall: decreasing (26.98%). 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 -42.1 (%).Trend:Increase 0.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -35.4 (%).Trend:Decrease 15.91% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -31.2 (%).Trend:Decrease 11.86% than previous quarter

Overall: increasing (-25.89%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.38 (USD).Trend:Increase 72.73% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.05 (USD).Trend:Decrease 86.84% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.21 (USD).Trend:Increase 320.0% than previous quarter

Overall: decreasing (-44.74%). Fluctuation: **Significant** (high variation).



The period from Q3 2022 to Q2 2023 saw considerable fluctuations. Liabilities and current assets on revenue showed overall increases (43.73% and 77.16% respectively). Conversely, the ratio of retained earnings to revenue decreased (26.98%), and retained earnings on assets increased slightly (-25.89%). Earnings per share showed a substantial decrease (-44.74%).