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 17064.23 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 13960.68 (%).Trend:Decrease 18.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 5240.42 (%).Trend:Decrease 62.46% than previous quarter

Overall: decreasing (-69.29%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 176394.89 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 86052.43 (%).Trend:Decrease 51.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 20849.92 (%).Trend:Decrease 75.77% than previous quarter

Overall: decreasing (-88.18%). 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 -260391.97 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -225408.25 (%).Trend:Decrease 13.44% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -78107.99 (%).Trend:Decrease 65.35% than previous quarter

Overall: increasing (-70.0%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 35107.3 (%).Trend:Decrease 100.0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11453.88 (%).Trend:Decrease 67.37% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7461.09 (%).Trend:Decrease 34.86% than previous quarter

Overall: decreasing (-78.75%). Fluctuation: **Significant** (high 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 -145.72 (%).Trend:Increase 14.86% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -257.82 (%).Trend:Increase 76.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -369.64 (%).Trend:Increase 43.37% than previous quarter

Overall: decreasing (153.66%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -3.0 (USD).Trend:Increase 21.46% than previous quarter
Year 2023 Quarter 1: Earning Per Share -1.0 (USD).Trend:Decrease 66.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share -3.0 (USD).Trend:Increase 200.0% than previous quarter

Overall: stable (-0.0%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue and current assets on revenue significantly decreased, showing substantial fluctuation.  The ratio of retained earnings to revenue showed a significant increase, while the SG&A expense ratio significantly decreased. Retained earnings on assets decreased significantly, and earnings per share remained relatively stable despite high variation.