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 41.11 (%).Trend:Decrease 30.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 92.67 (%).Trend:Increase 125.42% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 49.34 (%).Trend:Decrease 46.76% than previous quarter

Overall: increasing (20.02%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 105.23 (%).Trend:Decrease 25.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 307.84 (%).Trend:Increase 192.54% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 174.46 (%).Trend:Decrease 43.33% than previous quarter

Overall: increasing (65.79%). 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 -15.1 (%).Trend:Decrease 36.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -29.04 (%).Trend:Increase 92.32% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -8.82 (%).Trend:Decrease 69.63% than previous quarter

Overall: increasing (-41.59%). 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 -4.29 (%).Trend:Increase 3.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -3.44 (%).Trend:Decrease 19.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2.02 (%).Trend:Decrease 41.28% than previous quarter

Overall: increasing (-52.91%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.11 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.11 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.22 (USD).Trend:Increase 100.0% than previous quarter

Overall: increasing (100.0%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue increased (20.02%), and current assets on revenue increased (65.79%), both displaying significant fluctuations.  The ratio of retained earnings to revenue increased (-41.59%), and retained earnings on assets increased (-52.91%), both exhibiting considerable volatility. Earnings per share increased significantly (100%), highlighting substantial changes.