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 34.4 (%).Trend:Decrease 13.98% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 185.26 (%).Trend:Increase 438.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 78.11 (%).Trend:Decrease 57.84% than previous quarter

Overall: increasing (127.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 79.68 (%).Trend:Increase 4.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 212.56 (%).Trend:Increase 166.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 101.74 (%).Trend:Decrease 52.14% than previous quarter

Overall: increasing (27.69%). 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 -737.25 (%).Trend:Decrease 30.04% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2638.97 (%).Trend:Increase 257.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1382.84 (%).Trend:Decrease 47.6% than previous quarter

Overall: decreasing (87.57%). 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 -249.85 (%).Trend:Decrease 5.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -293.55 (%).Trend:Increase 17.49% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -310.66 (%).Trend:Increase 5.83% than previous quarter

Overall: decreasing (24.34%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.39 (USD).Trend:Increase 39.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 71.79% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.21 (USD).Trend:Increase 90.91% than previous quarter

Overall: increasing (-46.15%). Fluctuation: **Significant** (high variation).



Between Q3 2022 and Q2 2023, liabilities on revenue increased by 127.06% with significant fluctuation, while current assets on revenue increased by 27.69%, also significantly fluctuating. The ratio of retained earnings to revenue decreased significantly (87.57%), and retained earnings on assets decreased by 24.34%, both with high variation.  Earnings per share increased by -46.15%, showing significant fluctuation.