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 29.91 (%).Trend:Decrease 44.38% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 101.54 (%).Trend:Increase 239.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 66.95 (%).Trend:Decrease 34.07% than previous quarter

Overall: increasing (123.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 15.38 (%).Trend:Decrease 43.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 53.82 (%).Trend:Increase 249.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 29.92 (%).Trend:Decrease 44.41% than previous quarter

Overall: increasing (94.54%). 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 -21.29 (%).Trend:Decrease 54.59% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -25.27 (%).Trend:Increase 18.69% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -8.11 (%).Trend:Decrease 67.91% than previous quarter

Overall: increasing (-61.91%). 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 -16.38 (%).Trend:Decrease 29.73% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -4.33 (%).Trend:Decrease 73.57% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2.05 (%).Trend:Decrease 52.66% than previous quarter

Overall: increasing (-87.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 9.0 (USD).Trend:Increase 107.37% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.99 (USD).Trend:Decrease 77.89% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.33 (USD).Trend:Increase 67.34% than previous quarter

Overall: decreasing (-63.0%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows significant fluctuations. Working capital efficiency, measured by liabilities and current assets on revenue, saw increases followed by decreases, indicating instability.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also fluctuated significantly with negative values. Invest efficiency, calculated by retained earnings on assets, shows consistent negative trends. Earnings per share increased from Q3 2022 to Q2 2023, but with substantial variations. The data suggests considerable volatility across all key performance indicators.