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 651.02 (%).Trend:Decrease 59.98% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 554.69 (%).Trend:Decrease 14.8% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 183.04 (%).Trend:Decrease 67.0% than previous quarter

Overall: decreasing (-71.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1502.19 (%).Trend:Decrease 60.58% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1469.32 (%).Trend:Decrease 2.19% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 481.03 (%).Trend:Decrease 67.26% than previous quarter

Overall: decreasing (-67.98%). 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 -9909.77 (%).Trend:Decrease 61.36% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -7097.37 (%).Trend:Decrease 28.38% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -2444.96 (%).Trend:Decrease 65.55% than previous quarter

Overall: increasing (-75.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 712.63 (%).Trend:Decrease 44.15% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 235.76 (%).Trend:Decrease 66.92% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 160.2 (%).Trend:Decrease 32.05% than previous quarter

Overall: decreasing (-77.52%). 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 -546.62 (%).Trend:Decrease 6.32% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -371.81 (%).Trend:Decrease 31.98% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -390.15 (%).Trend:Increase 4.93% than previous quarter

Overall: increasing (-28.63%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.53 (USD).Trend:Increase 32.5% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.13 (USD).Trend:Decrease 75.47% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.21 (USD).Trend:Increase 61.54% than previous quarter

Overall: increasing (-60.38%). Fluctuation: **Significant** (high variation).



The period from Q3 2022 to Q2 2023 shows a significant decrease in both liabilities on revenue (-71.88%) and current assets on revenue (-67.98%).  The negative ratio of retained earnings to revenue improved (-75.33%), indicating potential cost efficiency gains.  SG&A expenses also saw a notable decrease (-77.52%). Retained earnings on assets and earnings per share both increased slightly (-28.63% and -60.38% respectively), but significant fluctuations persist.