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

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 72.08 (%).Trend:Decrease 52.82% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 38.72 (%).Trend:Decrease 46.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 61.04 (%).Trend:Increase 57.64% than previous quarter

Overall: decreasing (-15.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 44.27 (%).Trend:Decrease 43.97% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 24.2 (%).Trend:Decrease 45.34% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 31.6 (%).Trend:Increase 30.58% than previous quarter

Overall: decreasing (-28.62%). Fluctuation: **Significant** (high variation).


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

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue -625.13 (%).Trend:Decrease 60.18% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue -398.49 (%).Trend:Decrease 36.25% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -883.27 (%).Trend:Increase 121.65% than previous quarter

Overall: decreasing (41.29%). Fluctuation: **Significant** (high variation).

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

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

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets -128.22 (%).Trend:Decrease 3.32% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets -114.46 (%).Trend:Decrease 10.73% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -127.24 (%).Trend:Increase 11.17% than previous quarter

Overall: increasing (-0.76%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share -0.13 (USD).Trend:Decrease 7.14% than previous quarter
Year 2022 Quarter 3: Earning Per Share 0.03 (USD).Trend:Decrease 123.08% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.15 (USD).Trend:Decrease 600.0% than previous quarter

Overall: decreasing (15.38%). Fluctuation: **Significant** (high variation).



Financial data for Q2 2022 to Q2 2023 reveals considerable volatility. Liabilities on revenue showed a substantial initial drop, followed by a more moderate decrease in Q3 2022.  Current assets on revenue exhibited a continuous decline across the period.  Cost efficiency (retained earnings-to-revenue) remained consistently negative with substantial quarter-to-quarter variations. Investment efficiency shows an overall small increase despite fluctuations. Earnings per share have fluctuated negatively across the reporting periods.