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 36.23 (%).Trend:Decrease 30.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 71.08 (%).Trend:Increase 96.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.29 (%).Trend:Decrease 54.57% than previous quarter

Overall: decreasing (-10.87%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 54.96 (%).Trend:Decrease 30.25% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 188.54 (%).Trend:Increase 243.05% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 103.18 (%).Trend:Decrease 45.27% than previous quarter

Overall: increasing (87.74%). 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 -99.98 (%).Trend:Decrease 36.44% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -321.41 (%).Trend:Increase 221.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -166.9 (%).Trend:Decrease 48.07% than previous quarter

Overall: decreasing (66.93%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 51.99 (%).Trend:Decrease 1.63% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 51.68 (%).Trend:Decrease 0.6% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 52.42 (%).Trend:Increase 1.43% than previous quarter

Overall: increasing (0.83%). 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 -12.59 (%).Trend:Decrease 2.7% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -15.15 (%).Trend:Increase 20.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -15.5 (%).Trend:Increase 2.31% than previous quarter

Overall: decreasing (23.11%). Fluctuation: **Significant** (high variation).

Earning Per Share


Q3 2022 to Q2 2023 data shows significant fluctuation. Liabilities on Revenue decreased slightly (-10.87%). Current assets on Revenue increased substantially (87.74%). Ratio of Retained Earnings to Revenue decreased considerably (-66.93%). The SG&A Expense Ratio increased marginally (0.83%). Retained Earnings on Assets decreased significantly (-23.11%).