Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 63.55 (%).Trend:Decrease 30.96% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 198.4 (%).Trend:Increase 212.2% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 98.93 (%).Trend:Decrease 50.14% than previous quarter

Overall: increasing (55.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 44.22 (%).Trend:Decrease 35.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 139.92 (%).Trend:Increase 216.42% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 68.3 (%).Trend:Decrease 51.19% than previous quarter

Overall: increasing (54.45%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -23.17 (%).Trend:Decrease 32.49% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -79.64 (%).Trend:Increase 243.72% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -38.5 (%).Trend:Decrease 51.66% than previous quarter

Overall: decreasing (66.16%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.24 (%).Trend:Decrease 0.85% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 31.65 (%).Trend:Increase 4.66% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.94 (%).Trend:Decrease 2.24% than previous quarter

Overall: increasing (2.31%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets -20.39 (%).Trend:Increase 2.93% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -22.76 (%).Trend:Increase 11.62% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets -22.55 (%).Trend:Decrease 0.92% than previous quarter

Overall: decreasing (10.59%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 25.3 (USD).Trend:Increase 57.34% than previous quarter
Year 2023 Quarter 1: Earning Per Share 8.36 (USD).Trend:Decrease 66.96% than previous quarter
Year 2022 Quarter 2: Earning Per Share 18.66 (USD).Trend:Increase 123.21% than previous quarter

Overall: decreasing (-26.25%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue increased significantly (55.67%), exhibiting high variation. Current assets on revenue also increased significantly (54.45%), showing high fluctuation. The ratio of retained earnings to revenue decreased significantly (-66.16%), with high variability. SG&A expense ratio increased slightly (2.31%), demonstrating low variation. Retained earnings on assets decreased (10.59%), showing high fluctuation. Earnings per share decreased significantly (-26.25%), exhibiting high variability.