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 43.83 (%).Trend:Decrease 44.04% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 166.99 (%).Trend:Increase 280.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 73.93 (%).Trend:Decrease 55.73% than previous quarter

Overall: increasing (68.67%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 187.73 (%).Trend:Decrease 41.24% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 541.07 (%).Trend:Increase 188.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 245.7 (%).Trend:Decrease 54.59% than previous quarter

Overall: increasing (30.88%). 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 -1178.73 (%).Trend:Decrease 37.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -3352.8 (%).Trend:Increase 184.44% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -1650.6 (%).Trend:Decrease 50.77% than previous quarter

Overall: decreasing (40.03%). 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 -405.26 (%).Trend:Increase 7.05% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -434.57 (%).Trend:Increase 7.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -526.05 (%).Trend:Increase 21.05% than previous quarter

Overall: decreasing (29.81%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.13 (USD).Trend:Increase 44.44% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.06 (USD).Trend:Decrease 53.85% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.19 (USD).Trend:Increase 216.67% than previous quarter

Overall: decreasing (46.15%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue increased (68.67%), and current assets on revenue increased (30.88%).  However, the ratio of retained earnings to revenue decreased significantly (-40.03%), and retained earnings on assets also decreased (29.81%).  Earnings per share decreased by 46.15%.  All metrics show significant fluctuation, suggesting financial instability.