Working Capital Efficiency
The data from Quater 1 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 1: Liabilities on Revenue 450.21 (%).Trend:Decrease 56.6% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 308.82 (%).Trend:Decrease 31.41% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 339.09 (%).Trend:Increase 9.8% than previous quarter

Overall: decreasing (-24.68%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 1: Current assets on Revenue 482.58 (%).Trend:Decrease 56.23% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 316.6 (%).Trend:Decrease 34.39% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 360.49 (%).Trend:Increase 13.86% than previous quarter

Overall: decreasing (-25.3%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 1 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue -617.56 (%).Trend:Decrease 44.3% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -421.08 (%).Trend:Decrease 31.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -448.38 (%).Trend:Increase 6.48% than previous quarter

Overall: increasing (-27.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 1 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 1: Retained Earning on Assets -69.85 (%).Trend:Increase 16.47% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -71.63 (%).Trend:Increase 2.55% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -70.98 (%).Trend:Decrease 0.91% than previous quarter

Overall: decreasing (1.62%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 1: Earning Per Share -0.44 (USD).Trend:Increase 193.33% than previous quarter
Year 2022 Quarter 3: Earning Per Share -0.67 (USD).Trend:Increase 52.27% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.17 (USD).Trend:Decrease 74.63% than previous quarter

Overall: increasing (-61.36%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows decreasing trends in liabilities and current assets on revenue, indicating potential challenges in managing short-term obligations.  Cost efficiency, however, shows a significant increase in the ratio of retained earnings to revenue. Investment efficiency reveals a fluctuating trend in retained earnings on assets, while earnings per share are increasing overall, with significant fluctuations.  Overall, the company's financial performance appears to be experiencing significant fluctuations, potentially requiring detailed investigation for outliers.