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 609.63 (%).Trend:Decrease 16.66% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 982.49 (%).Trend:Increase 61.16% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 889.28 (%).Trend:Decrease 9.49% than previous quarter

Overall: increasing (45.87%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 9392.33 (%).Trend:Decrease 19.45% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 11399.89 (%).Trend:Increase 21.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 7766.84 (%).Trend:Decrease 31.87% than previous quarter

Overall: decreasing (-17.31%). Fluctuation: **Neutral** (moderate 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 -9786.49 (%).Trend:Decrease 0.83% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -18111.24 (%).Trend:Increase 85.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -14619.58 (%).Trend:Decrease 19.28% than previous quarter

Overall: decreasing (49.39%). 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 -102.42 (%).Trend:Increase 22.6% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -154.52 (%).Trend:Increase 50.87% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -182.81 (%).Trend:Increase 18.31% than previous quarter

Overall: decreasing (78.49%). Fluctuation: **Significant** (high variation).

Earning Per Share


The period from Q3 2022 to Q2 2023 shows an overall increase in liabilities on revenue (45.87%) with moderate fluctuation, while current assets on revenue decreased (-17.31%) with moderate fluctuation. Cost efficiency, as indicated by the ratio of retained earnings to revenue, decreased significantly (49.39%) and exhibited high variability.  Retained earnings on assets also decreased substantially (78.49%) with significant fluctuation.