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 218.82 (%).Trend:Decrease 47.01% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 309.16 (%).Trend:Increase 41.29% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 125.05 (%).Trend:Decrease 59.55% than previous quarter

Overall: decreasing (-42.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 1576.86 (%).Trend:Decrease 49.57% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 2127.85 (%).Trend:Increase 34.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 638.48 (%).Trend:Decrease 69.99% than previous quarter

Overall: decreasing (-59.51%). 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 -4061.62 (%).Trend:Decrease 36.1% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -5574.63 (%).Trend:Increase 37.25% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1859.61 (%).Trend:Decrease 66.64% than previous quarter

Overall: increasing (-54.22%). 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 -245.49 (%).Trend:Increase 26.11% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -255.4 (%).Trend:Increase 4.04% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -283.97 (%).Trend:Increase 11.19% than previous quarter

Overall: decreasing (15.67%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -4.0 (USD).Trend:Increase 38.89% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (-50.0%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 data shows significant fluctuations. Liabilities on revenue decreased by 42.85%, and current assets on revenue decreased by 59.51%.  The ratio of retained earnings to revenue increased by -54.22%. Retained earnings on assets decreased by 15.67%. Earnings per share increased by -50.0%.  High variation is evident across all metrics.