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 50.86 (%).Trend:Decrease 44.14% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 184.14 (%).Trend:Increase 262.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 87.1 (%).Trend:Decrease 52.7% than previous quarter

Overall: increasing (71.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 72.07 (%).Trend:Decrease 34.25% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 230.79 (%).Trend:Increase 220.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 106.09 (%).Trend:Decrease 54.03% than previous quarter

Overall: increasing (47.2%). 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 -251.52 (%).Trend:Decrease 34.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -801.49 (%).Trend:Increase 218.66% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -381.46 (%).Trend:Decrease 52.41% than previous quarter

Overall: decreasing (51.66%). 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 -120.38 (%).Trend:Increase 1.77% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -125.21 (%).Trend:Increase 4.01% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -129.67 (%).Trend:Increase 3.56% than previous quarter

Overall: decreasing (7.72%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, significant fluctuations were observed. Liabilities on revenue showed an overall increase (71.25%), and current assets on revenue also increased (47.2%).  However, the ratio of retained earnings to revenue decreased (51.66%).  Retained earnings on assets also decreased (7.72%), illustrating considerable instability across working capital and cost efficiency.