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 105.36 (%).Trend:Decrease 22.66% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 280.38 (%).Trend:Increase 166.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 129.7 (%).Trend:Decrease 53.74% than previous quarter

Overall: increasing (23.1%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 120.01 (%).Trend:Decrease 19.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 321.69 (%).Trend:Increase 168.05% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 155.74 (%).Trend:Decrease 51.59% than previous quarter

Overall: increasing (29.77%). 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 -68.3 (%).Trend:Decrease 37.54% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -171.82 (%).Trend:Increase 151.57% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -82.09 (%).Trend:Decrease 52.22% than previous quarter

Overall: decreasing (20.19%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 -19.28 (%).Trend:Decrease 9.31% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -18.89 (%).Trend:Decrease 2.02% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -18.53 (%).Trend:Decrease 1.91% than previous quarter

Overall: increasing (-3.89%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.18 (USD).Trend:Increase 38.46% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.01 (USD).Trend:Decrease 94.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.04 (USD).Trend:Increase 300.0% than previous quarter

Overall: decreasing (-77.78%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue and current assets on revenue show overall increases with significant fluctuations.  The ratio of retained earnings to revenue decreased overall, also with significant fluctuations. Retained earnings on assets show a slight overall increase, and earnings per share decreased significantly, both with high variability.  The data covers three quarters.