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 15.71 (%).Trend:Decrease 46.09% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 65.74 (%).Trend:Increase 318.46% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 46.11 (%).Trend:Decrease 29.86% than previous quarter

Overall: increasing (193.51%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 297.27 (%).Trend:Decrease 32.67% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1738.37 (%).Trend:Increase 484.78% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 1003.45 (%).Trend:Decrease 42.28% than previous quarter

Overall: increasing (237.56%). 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 -2.84 (%).Trend:Decrease 64.94% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -63.52 (%).Trend:Increase 2136.62% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -76.1 (%).Trend:Increase 19.8% than previous quarter

Overall: decreasing (2579.58%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.52 (%).Trend:Increase 3.36% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 54.07 (%).Trend:Increase 111.87% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 63.58 (%).Trend:Increase 17.59% than previous quarter

Overall: increasing (149.14%). Fluctuation: **Significant** (high 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 -0.86 (%).Trend:Decrease 47.88% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -3.26 (%).Trend:Increase 279.07% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -6.74 (%).Trend:Increase 106.75% than previous quarter

Overall: decreasing (683.72%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.17 (USD).Trend:Increase 30.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.76 (USD).Trend:Decrease 164.96% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.93 (USD).Trend:Increase 153.95% than previous quarter

Overall: decreasing (-264.96%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, key financial metrics exhibited substantial fluctuations.  Liabilities and current assets on revenue showed significant increases but with high variability.  The Ratio of Retained Earnings to Revenue dramatically decreased, while the SG&A Expense Ratio substantially increased. Retained Earnings on Assets and Earnings Per Share both decreased significantly.