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 45.05 (%).Trend:Increase 8.61% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 88.99 (%).Trend:Increase 97.54% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 66.72 (%).Trend:Decrease 25.03% than previous quarter

Overall: increasing (48.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 111.96 (%).Trend:Decrease 24.34% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 340.82 (%).Trend:Increase 204.41% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 171.41 (%).Trend:Decrease 49.71% than previous quarter

Overall: increasing (53.1%). 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 -46.05 (%).Trend:Decrease 43.79% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -114.99 (%).Trend:Increase 149.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -44.43 (%).Trend:Decrease 61.36% than previous quarter

Overall: increasing (-3.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 52.92 (%).Trend:Decrease 4.96% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 57.73 (%).Trend:Increase 9.09% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 53.2 (%).Trend:Decrease 7.85% than previous quarter

Overall: increasing (0.53%). 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 -23.13 (%).Trend:Decrease 17.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -20.48 (%).Trend:Decrease 11.46% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -14.84 (%).Trend:Decrease 27.54% than previous quarter

Overall: increasing (-35.84%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.69 (USD).Trend:Decrease 2400.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.79 (USD).Trend:Decrease 214.49% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.19 (USD).Trend:Decrease 124.05% than previous quarter

Overall: decreasing (-72.46%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 data reveals significant increases in liabilities and current assets on revenue, despite high fluctuations.  Ratio of retained earnings to revenue shows a small overall increase,  while the SG&A expense ratio saw a minimal increase. Retained earnings on assets increased, and earnings per share decreased substantially, both with significant volatility.