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 28.03 (%).Trend:Decrease 34.42% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 67.07 (%).Trend:Increase 139.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.33 (%).Trend:Decrease 48.81% than previous quarter

Overall: increasing (22.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 40.3 (%).Trend:Decrease 31.67% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 115.69 (%).Trend:Increase 187.07% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 60.92 (%).Trend:Decrease 47.34% than previous quarter

Overall: increasing (51.17%). 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 -97.01 (%).Trend:Decrease 40.9% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -216.69 (%).Trend:Increase 123.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -107.22 (%).Trend:Decrease 50.52% than previous quarter

Overall: decreasing (10.52%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.13 (%).Trend:Decrease 6.84% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.93 (%).Trend:Increase 19.72% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.18 (%).Trend:Decrease 6.86% than previous quarter

Overall: increasing (11.5%). 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 -123.06 (%).Trend:Decrease 7.51% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -100.64 (%).Trend:Decrease 18.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -96.45 (%).Trend:Decrease 4.16% than previous quarter

Overall: increasing (-21.62%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.49 (USD).Trend:Decrease 42.25% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 144.3% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.38 (USD).Trend:Increase 109.09% than previous quarter

Overall: increasing (-192.62%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 financial data reveals significant volatility across key metrics. Liabilities on revenue show an increase. Current assets on revenue also show an increase, though there are fluctuations. The retained earnings-to-revenue ratio displays a declining trend despite fluctuations. SG&A expense ratios are increasing slightly. Investment efficiency and earnings per share show substantial variation.