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 28.14 (%).Trend:Decrease 29.28% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 76.54 (%).Trend:Increase 172.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.38 (%).Trend:Decrease 49.86% than previous quarter

Overall: increasing (36.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 88.72 (%).Trend:Decrease 33.74% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 287.21 (%).Trend:Increase 223.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 147.9 (%).Trend:Decrease 48.5% than previous quarter

Overall: increasing (66.7%). 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 -2.98 (%).Trend:Decrease 44.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -17.75 (%).Trend:Increase 495.64% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -8.93 (%).Trend:Decrease 49.69% than previous quarter

Overall: decreasing (199.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.83 (%).Trend:Increase 1.81% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.55 (%).Trend:Increase 16.16% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 20.41 (%).Trend:Increase 4.4% than previous quarter

Overall: increasing (21.27%). 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 -1.69 (%).Trend:Decrease 18.75% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -2.91 (%).Trend:Increase 72.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2.82 (%).Trend:Decrease 3.09% than previous quarter

Overall: decreasing (66.86%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities on revenue showed an overall increase (36.39%), while current assets on revenue also increased (66.7%). The ratio of retained earnings to revenue decreased considerably (-199.66%).  The SG&A expense ratio increased modestly (21.27%). Retained earnings on assets decreased (-66.86%), indicating significant fluctuation in most key performance indicators.  Earning Per Share data is unavailable.