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 94.66 (%).Trend:Decrease 31.59% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 127.99 (%).Trend:Increase 35.21% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 59.1 (%).Trend:Decrease 53.82% than previous quarter

Overall: decreasing (-37.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 393.98 (%).Trend:Decrease 45.52% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 612.35 (%).Trend:Increase 55.43% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 282.39 (%).Trend:Decrease 53.88% than previous quarter

Overall: decreasing (-28.32%). 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 -1292.73 (%).Trend:Decrease 32.84% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2184.75 (%).Trend:Increase 69.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1094.42 (%).Trend:Decrease 49.91% than previous quarter

Overall: increasing (-15.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 148.27 (%).Trend:Decrease 13.59% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 60.5 (%).Trend:Decrease 59.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 57.37 (%).Trend:Decrease 5.17% than previous quarter

Overall: decreasing (-61.31%). 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 -303.79 (%).Trend:Increase 22.49% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -321.9 (%).Trend:Increase 5.96% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -338.93 (%).Trend:Increase 5.29% than previous quarter

Overall: decreasing (11.57%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.21 (USD).Trend:Increase 39.87% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.15 (USD).Trend:Decrease 93.21% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.29 (USD).Trend:Increase 93.33% than previous quarter

Overall: increasing (-86.88%). Fluctuation: **Significant** (high variation).



The financial data (Q3 2022-Q2 2023) shows significant fluctuations in working capital efficiency, with overall decreases in liabilities and current assets on revenue.  Cost efficiency presents mixed results, a slight increase in the ratio of retained earnings to revenue, and a substantial decrease in SG&A expenses. Investment efficiency indicates a slight overall decrease in retained earnings on assets. Earnings per share increased overall despite significant volatility.