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 24.75 (%).Trend:Decrease 24.73% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 42.16 (%).Trend:Increase 70.34% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19.59 (%).Trend:Decrease 53.53% than previous quarter

Overall: decreasing (-20.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 99.66 (%).Trend:Decrease 26.72% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 284.14 (%).Trend:Increase 185.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 155.63 (%).Trend:Decrease 45.23% than previous quarter

Overall: increasing (56.16%). 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 -332.58 (%).Trend:Decrease 35.25% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -983.03 (%).Trend:Increase 195.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -464.34 (%).Trend:Decrease 52.76% than previous quarter

Overall: decreasing (39.62%). 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 -273.91 (%).Trend:Decrease 15.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -278.73 (%).Trend:Increase 1.76% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -248.05 (%).Trend:Decrease 11.01% than previous quarter

Overall: increasing (-9.44%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.27 (USD).Trend:Increase 50.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.04 (USD).Trend:Decrease 85.19% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.23 (USD).Trend:Increase 475.0% than previous quarter

Overall: decreasing (-14.81%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2022 to Q2 2023 reveals significant volatility. Liabilities on revenue decreased overall (-20.85%), while current assets on revenue increased (56.16%). The ratio of retained earnings to revenue decreased (39.62%), while retained earnings on assets increased (-9.44%).  Earnings per share decreased (-14.81%).