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 55.93 (%).Trend:Decrease 31.26% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 160.46 (%).Trend:Increase 186.89% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 76.81 (%).Trend:Decrease 52.13% than previous quarter

Overall: increasing (37.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 180.52 (%).Trend:Decrease 32.91% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 511.3 (%).Trend:Increase 183.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 262.32 (%).Trend:Decrease 48.7% than previous quarter

Overall: increasing (45.31%). 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 -14.37 (%).Trend:Decrease 24.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -46.99 (%).Trend:Increase 227.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -23.24 (%).Trend:Decrease 50.54% than previous quarter

Overall: decreasing (61.73%). 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 -6.19 (%).Trend:Increase 11.53% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -7.21 (%).Trend:Increase 16.48% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -6.95 (%).Trend:Decrease 3.61% than previous quarter

Overall: decreasing (12.28%). Fluctuation: **Significant** (high variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities on revenue increased overall (37.33%), while current assets on revenue also increased (45.31%). Both metrics showed significant fluctuation.  Conversely, the ratio of retained earnings to revenue decreased (61.73%),  and retained earnings on assets decreased (12.28%),  both with significant variation.