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 387.31 (%).Trend:Increase 187.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 251.36 (%).Trend:Decrease 35.1% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 101.57 (%).Trend:Decrease 59.59% than previous quarter

Overall: decreasing (-73.78%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1394.44 (%).Trend:Increase 118.51% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2508.76 (%).Trend:Increase 79.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 794.52 (%).Trend:Decrease 68.33% than previous quarter

Overall: decreasing (-43.02%). 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 -2298.69 (%).Trend:Decrease 68.34% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -8409.32 (%).Trend:Increase 265.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -3689.66 (%).Trend:Decrease 56.12% than previous quarter

Overall: decreasing (60.51%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 139.26 (%).Trend:Decrease 3.05% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 184.15 (%).Trend:Increase 32.23% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 159.15 (%).Trend:Decrease 13.58% than previous quarter

Overall: increasing (14.28%). Fluctuation: **Neutral** (moderate 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 -110.49 (%).Trend:Decrease 77.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -162.66 (%).Trend:Increase 47.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -199.64 (%).Trend:Increase 22.73% than previous quarter

Overall: decreasing (80.69%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 11.66 (USD).Trend:Decrease 2691.11% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.35 (USD).Trend:Decrease 103.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.63 (USD).Trend:Increase 80.0% than previous quarter

Overall: decreasing (-105.4%). Fluctuation: **Significant** (high variation).



The period from Q3 2022 to Q2 2023 shows significant volatility. Liabilities on Revenue decreased substantially (-73.78%), while Current Assets on Revenue also declined (-43.02%), both demonstrating high variation. The Ratio of Retained Earnings to Revenue also decreased considerably (60.51%), with significant fluctuation. SG&A expenses increased modestly (14.28%), showing moderate variation.  Retained Earnings on Assets and Earnings Per Share both decreased significantly (-80.69% and -105.4%, respectively), indicating substantial instability.