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 88.2 (%).Trend:Decrease 47.08% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 178.23 (%).Trend:Increase 102.07% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 83.08 (%).Trend:Decrease 53.39% than previous quarter

Overall: decreasing (-5.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 634.88 (%).Trend:Decrease 48.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1415.91 (%).Trend:Increase 123.02% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 599.98 (%).Trend:Decrease 57.63% than previous quarter

Overall: decreasing (-5.5%). 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 -1495.9 (%).Trend:Decrease 46.06% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -3848.07 (%).Trend:Increase 157.24% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1936.97 (%).Trend:Decrease 49.66% than previous quarter

Overall: decreasing (29.49%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 70.5 (%).Trend:Decrease 32.34% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 40.48 (%).Trend:Decrease 42.58% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 39.88 (%).Trend:Decrease 1.48% than previous quarter

Overall: decreasing (-43.43%). 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 -144.59 (%).Trend:Increase 2.4% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -159.86 (%).Trend:Increase 10.56% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -170.14 (%).Trend:Increase 6.43% than previous quarter

Overall: decreasing (17.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.27 (USD).Trend:Increase 35.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.05 (USD).Trend:Decrease 81.48% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.13 (USD).Trend:Increase 160.0% than previous quarter

Overall: increasing (-51.85%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue decreased by 5.8% overall but varied greatly between quarters (decreasing 47.08%, increasing 102.07%, and decreasing 53.39%).  Current assets on revenue also decreased by 5.5% overall, with similar significant quarter-to-quarter variations (decreasing 48.61%, increasing 123.02%, and decreasing 57.63%). Cost efficiency shows a significant decrease of 43.43% in SG&A expense ratio, with substantial fluctuation.  Retained earnings to revenue ratio is significantly decreasing (29.49%). Investment efficiency shows a consistent decrease in retained earnings on assets (17.67%) with significant volatility. Earnings per share show increasing trends, but significant fluctuations (decreasing by 51.85%).