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 36.71 (%).Trend:Increase 2.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 125.23 (%).Trend:Increase 241.13% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 65.22 (%).Trend:Decrease 47.92% than previous quarter

Overall: increasing (77.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 145.1 (%).Trend:Decrease 24.53% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 368.67 (%).Trend:Increase 154.08% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 194.56 (%).Trend:Decrease 47.23% than previous quarter

Overall: increasing (34.09%). 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 -614.06 (%).Trend:Decrease 23.05% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2539.94 (%).Trend:Increase 313.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1247.79 (%).Trend:Decrease 50.87% than previous quarter

Overall: decreasing (103.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.88 (%).Trend:Increase 16.14% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 39.85 (%).Trend:Increase 74.17% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 38.43 (%).Trend:Decrease 3.56% than previous quarter

Overall: increasing (67.96%). 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 -312.74 (%).Trend:Decrease 1.52% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -348.68 (%).Trend:Increase 11.49% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -343.5 (%).Trend:Decrease 1.49% than previous quarter

Overall: decreasing (9.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.2 (USD).Trend:Decrease 2100.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.31 (USD).Trend:Increase 55.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.58 (USD).Trend:Increase 87.1% than previous quarter

Overall: decreasing (190.0%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue increased significantly (77.66%), fluctuating wildly.  Current assets on revenue also increased (34.09%) with high variation.  The ratio of retained earnings to revenue decreased significantly (103.2%), showing substantial fluctuation. SG&A expense ratio increased (67.96%) with significant variation. Retained earnings on assets decreased (9.84%) with high fluctuation, and earnings per share decreased significantly (190.0%), demonstrating high variability.