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 20.8 (%).Trend:Decrease 16.63% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 60.92 (%).Trend:Increase 192.88% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29.97 (%).Trend:Decrease 50.8% than previous quarter

Overall: increasing (44.09%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 79.15 (%).Trend:Decrease 28.44% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 266.27 (%).Trend:Increase 236.41% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 121.41 (%).Trend:Decrease 54.4% than previous quarter

Overall: increasing (53.39%). 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 -4.0 (%).Trend:Decrease 27.93% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -33.43 (%).Trend:Increase 735.75% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -19.85 (%).Trend:Decrease 40.62% than previous quarter

Overall: decreasing (396.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.56 (%).Trend:Increase 4.71% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.48 (%).Trend:Increase 7.96% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.88 (%).Trend:Decrease 4.81% than previous quarter

Overall: increasing (2.77%). 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 -3.27 (%).Trend:Increase 2.51% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -7.78 (%).Trend:Increase 137.92% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -9.7 (%).Trend:Increase 24.68% than previous quarter

Overall: decreasing (196.64%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data for Q3 2022 to Q2 2023 reveals considerable fluctuation in working capital. Liabilities on revenue increased significantly, and current assets also increased with substantial variations. Cost efficiency data demonstrates a notable decrease in the retained earnings to revenue ratio, with considerable fluctuations. The Selling, General, and Administrative (SG&A) expense ratio shows a minor increase, while investment efficiency displays substantial variation in the retained earnings on assets ratio.