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 25.65 (%).Trend:Decrease 35.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 64.83 (%).Trend:Increase 152.75% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.72 (%).Trend:Decrease 46.44% than previous quarter

Overall: increasing (35.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 53.55 (%).Trend:Decrease 33.67% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 147.15 (%).Trend:Increase 174.79% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 75.54 (%).Trend:Decrease 48.66% than previous quarter

Overall: increasing (41.06%). 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 -112.26 (%).Trend:Decrease 32.89% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -419.31 (%).Trend:Increase 273.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -220.47 (%).Trend:Decrease 47.42% than previous quarter

Overall: decreasing (96.39%). 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 -107.86 (%).Trend:Increase 3.43% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -136.75 (%).Trend:Increase 26.78% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -143.71 (%).Trend:Increase 5.09% than previous quarter

Overall: decreasing (33.24%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.53 (USD).Trend:Increase 29.27% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.28 (USD).Trend:Decrease 47.17% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.49 (USD).Trend:Increase 75.0% than previous quarter

Overall: increasing (-7.55%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue increased (35.36%) with significant fluctuation.  Current assets on revenue also rose (41.06%), showing high variability. The ratio of retained earnings to revenue decreased (96.39%) with significant fluctuation. Retained earnings on assets decreased (33.24%), exhibiting high variability. Earnings per share showed an overall increase (-7.55%) with significant fluctuation.