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 33.43 (%).Trend:Decrease 24.25% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 100.3 (%).Trend:Increase 200.03% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 50.12 (%).Trend:Decrease 50.03% than previous quarter

Overall: increasing (49.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 172.13 (%).Trend:Decrease 27.99% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 476.53 (%).Trend:Increase 176.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 247.56 (%).Trend:Decrease 48.05% than previous quarter

Overall: increasing (43.82%). 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 -50.62 (%).Trend:Decrease 31.41% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -123.8 (%).Trend:Increase 144.57% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -57.26 (%).Trend:Decrease 53.75% than previous quarter

Overall: decreasing (13.12%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 39.03 (%).Trend:Increase 5.0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 37.39 (%).Trend:Decrease 4.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 36.78 (%).Trend:Decrease 1.63% than previous quarter

Overall: decreasing (-5.76%). Fluctuation: **Little** (low variation).


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 -12.59 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -11.48 (%).Trend:Decrease 8.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -10.4 (%).Trend:Decrease 9.41% than previous quarter

Overall: increasing (-17.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.77 (USD).Trend:Decrease 3.75% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 64.94% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.57 (USD).Trend:Increase 111.11% than previous quarter

Overall: decreasing (-25.97%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 data shows significant fluctuation across metrics. Liabilities on revenue increased (49.93%), and current assets on revenue increased (43.82%).  The ratio of retained earnings to revenue decreased (13.12%), while the SG&A expense ratio decreased (-5.76%) with little fluctuation. Retained earnings on assets increased (-17.39%), and earnings per share decreased (-25.97%), both significantly fluctuating.