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 27.45 (%).Trend:Decrease 27.46% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 77.78 (%).Trend:Increase 183.35% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 37.79 (%).Trend:Decrease 51.41% than previous quarter

Overall: increasing (37.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 193.52 (%).Trend:Decrease 23.1% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 555.87 (%).Trend:Increase 187.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 259.02 (%).Trend:Decrease 53.4% than previous quarter

Overall: increasing (33.85%). 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 -201.01 (%).Trend:Decrease 42.34% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -666.71 (%).Trend:Increase 231.68% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -325.13 (%).Trend:Decrease 51.23% than previous quarter

Overall: decreasing (61.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 82.55 (%).Trend:Decrease 2.92% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 89.48 (%).Trend:Increase 8.39% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 84.31 (%).Trend:Decrease 5.78% than previous quarter

Overall: increasing (2.13%). 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 -97.11 (%).Trend:Decrease 24.01% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -111.8 (%).Trend:Increase 15.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -117.11 (%).Trend:Increase 4.75% than previous quarter

Overall: decreasing (20.6%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.63 (USD).Trend:Decrease 137.28% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.98 (USD).Trend:Decrease 255.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.67 (USD).Trend:Increase 70.41% than previous quarter

Overall: decreasing (-365.08%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue showed significant fluctuation, increasing overall by 37.67%. Current assets on revenue also increased by 33.85% with significant fluctuation.  Retained earnings to revenue decreased by 61.75% with significant variation. SG&A expense ratio increased slightly (2.13%) with little fluctuation. Retained earnings on assets decreased by 20.6% with significant fluctuation, and earnings per share decreased significantly (-365.08%).