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 70.77 (%).Trend:Decrease 34.64% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 249.16 (%).Trend:Increase 252.07% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 108.79 (%).Trend:Decrease 56.34% than previous quarter

Overall: increasing (53.72%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 135.43 (%).Trend:Decrease 36.52% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 454.41 (%).Trend:Increase 235.53% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 197.22 (%).Trend:Decrease 56.6% than previous quarter

Overall: increasing (45.63%). 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 13.77 (%).Trend:Decrease 41.9% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 32.86 (%).Trend:Increase 138.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 12.1 (%).Trend:Decrease 63.18% than previous quarter

Overall: decreasing (-12.13%). 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 8.34 (%).Trend:Decrease 8.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 5.7 (%).Trend:Decrease 31.65% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 4.87 (%).Trend:Decrease 14.56% than previous quarter

Overall: decreasing (-41.61%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.28 (USD).Trend:Increase 38.18% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.95 (USD).Trend:Decrease 58.33% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.68 (USD).Trend:Increase 76.84% than previous quarter

Overall: increasing (-26.32%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals a mixed bag. Liabilities on revenue show significant volatility, increasing sharply in Q1 2023 before decreasing, totaling an overall increase of 53.72%.  A similar pattern is observed in current assets on revenue with a notable increase in Q1 before decreasing, generating an overall increase of 45.63%.  Cost efficiency (ratio of retained earnings to revenue) experienced a significant overall decrease of -12.13%, with a large increase in Q1 followed by considerable decreases in subsequent quarters. Investment efficiency (retained earnings on assets) shows a significant overall decrease of -41.61% throughout the period.  Earnings per share show a pattern of a slight increase.