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 3195.74 (%).Trend:Decrease 37.83% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 9816.87 (%).Trend:Increase 207.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 4776.44 (%).Trend:Decrease 51.34% than previous quarter

Overall: increasing (49.46%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 46416.67 (%).Trend:Decrease 39.89% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 122593.98 (%).Trend:Increase 164.12% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 48550.26 (%).Trend:Decrease 60.4% than previous quarter

Overall: increasing (4.6%). 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 -112339.15 (%).Trend:Decrease 34.1% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -372678.31 (%).Trend:Increase 231.74% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -167786.91 (%).Trend:Decrease 54.98% than previous quarter

Overall: decreasing (49.36%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3915.89 (%).Trend:Decrease 8.04% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3714.46 (%).Trend:Decrease 5.14% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3863.35 (%).Trend:Increase 4.01% than previous quarter

Overall: decreasing (-1.34%). 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 -234.44 (%).Trend:Increase 9.41% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -290.31 (%).Trend:Increase 23.83% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -328.84 (%).Trend:Increase 13.27% than previous quarter

Overall: decreasing (40.27%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities on revenue increased (49.46%), and current assets on revenue showed a small increase (4.6%), both with significant fluctuation. The ratio of retained earnings to revenue decreased (-49.36%) significantly, while the SG&A expense ratio decreased slightly (-1.34%). Retained earnings on assets decreased (-40.27%) significantly.