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 26.57 (%).Trend:Decrease 29.84% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 113.41 (%).Trend:Increase 326.83% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 47.79 (%).Trend:Decrease 57.86% than previous quarter

Overall: increasing (79.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 128.46 (%).Trend:Decrease 36.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 506.64 (%).Trend:Increase 294.4% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 216.71 (%).Trend:Decrease 57.23% than previous quarter

Overall: increasing (68.7%). 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 17.02 (%).Trend:Decrease 48.33% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -62.36 (%).Trend:Decrease 466.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -35.96 (%).Trend:Decrease 42.33% than previous quarter

Overall: decreasing (-311.28%). 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 8.97 (%).Trend:Decrease 18.31% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -9.04 (%).Trend:Decrease 200.78% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -11.93 (%).Trend:Increase 31.97% than previous quarter

Overall: decreasing (-233.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -1.19 (USD).Trend:Increase 54.55% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.88 (USD).Trend:Decrease 26.05% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.31 (USD).Trend:Increase 48.86% than previous quarter

Overall: decreasing (10.08%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023,  key metrics showed significant volatility.  Liabilities on Revenue and Current Assets on Revenue saw overall increases but with substantial quarter-to-quarter fluctuations.  Conversely, the Ratio of Retained Earnings to Revenue, Retained Earnings on Assets, and Earnings Per Share all declined significantly, indicating concerning trends. Further investigation is warranted.