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 68.54 (%).Trend:Decrease 41.94% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 174.6 (%).Trend:Increase 154.74% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 83.13 (%).Trend:Decrease 52.39% than previous quarter

Overall: increasing (21.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 160.14 (%).Trend:Decrease 38.14% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 410.33 (%).Trend:Increase 156.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 190.58 (%).Trend:Decrease 53.55% than previous quarter

Overall: increasing (19.01%). 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 -2006.64 (%).Trend:Decrease 31.55% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -5354.79 (%).Trend:Increase 166.85% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2648.6 (%).Trend:Decrease 50.54% than previous quarter

Overall: decreasing (31.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 116.41 (%).Trend:Decrease 0.34% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 106.36 (%).Trend:Decrease 8.63% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 102.04 (%).Trend:Decrease 4.06% than previous quarter

Overall: decreasing (-12.34%). Fluctuation: **Little** (low 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 -1197.02 (%).Trend:Increase 12.26% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -1129.34 (%).Trend:Decrease 5.65% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -1197.87 (%).Trend:Increase 6.07% than previous quarter

Overall: decreasing (0.07%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities and current assets on revenue showed overall increases but with significant fluctuations.  The ratio of retained earnings to revenue decreased significantly, while the SG&A expense ratio decreased slightly. Retained earnings on assets also decreased slightly, with significant variation.