Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -137.47 (%).Trend:Decrease 46.38% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -279.47 (%).Trend:Increase 103.3% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -184.74 (%).Trend:Decrease 33.9% than previous quarter

Overall: decreasing (34.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 40.07 (%).Trend:Decrease 11.27% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.89 (%).Trend:Decrease 25.41% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.25 (%).Trend:Increase 1.2% than previous quarter

Overall: decreasing (-24.51%). Fluctuation: **Neutral** (moderate 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 -20.86 (%).Trend:Decrease 63.45% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -34.64 (%).Trend:Increase 66.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -39.85 (%).Trend:Increase 15.04% than previous quarter

Overall: decreasing (91.04%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -3.43 (USD).Trend:Increase 49.13% than previous quarter
Year 2023 Quarter 1: Earning Per Share -2.76 (USD).Trend:Decrease 19.53% than previous quarter
Year 2023 Quarter 2: Earning Per Share -4.07 (USD).Trend:Increase 47.46% than previous quarter

Overall: decreasing (18.66%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, the Ratio of Retained Earnings to Revenue shows an overall decrease of 34.39% with significant fluctuation. The SG&A Expense Ratio decreased by 24.51% with neutral fluctuation. Retained Earning on Assets decreased by 91.04% with significant fluctuation. Earnings Per Share decreased by 18.66% with significant fluctuation. Data for Working Capital and Cost Efficiency are available but lack specific values.