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 17.44 (%).Trend:Decrease 45.64% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 109.36 (%).Trend:Increase 527.06% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.09 (%).Trend:Decrease 64.26% than previous quarter

Overall: increasing (124.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 41.51 (%).Trend:Decrease 44.2% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 177.13 (%).Trend:Increase 326.72% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.18 (%).Trend:Decrease 60.38% than previous quarter

Overall: increasing (69.07%). 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 -11.8 (%).Trend:Decrease 11.74% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -85.8 (%).Trend:Increase 627.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -41.16 (%).Trend:Decrease 52.03% than previous quarter

Overall: decreasing (248.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 19.54 (%).Trend:Decrease 0.41% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.11 (%).Trend:Decrease 7.32% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.58 (%).Trend:Decrease 8.45% than previous quarter

Overall: decreasing (-15.15%). 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 -13.2 (%).Trend:Increase 40.43% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -25.86 (%).Trend:Increase 95.91% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -29.23 (%).Trend:Increase 13.03% than previous quarter

Overall: decreasing (121.44%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -7.88 (USD).Trend:Increase 51.54% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.51 (USD).Trend:Decrease 80.84% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.05 (USD).Trend:Increase 35.76% than previous quarter

Overall: increasing (-73.98%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 data reveals significant fluctuations. Liabilities and current assets on revenue increased (124.14% and 69.07% respectively), suggesting potential growth but instability.  The ratio of retained earnings to revenue decreased dramatically (-248.81%), while the SG&A expense ratio decreased consistently (-15.15%). Retained earnings on assets also decreased sharply (-121.44%), demonstrating high variability. Earnings per share showed a large increase (-73.98%), highlighting substantial fluctuation.