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 75.28 (%).Trend:Decrease 31.82% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 143.14 (%).Trend:Increase 90.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 91.19 (%).Trend:Decrease 36.29% than previous quarter

Overall: increasing (21.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 24.13 (%).Trend:Decrease 28.16% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 71.4 (%).Trend:Increase 195.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 52.69 (%).Trend:Decrease 26.2% than previous quarter

Overall: increasing (118.36%). 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 -20.45 (%).Trend:Increase 224.09% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 224.18 (%).Trend:Decrease 1196.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 203.86 (%).Trend:Decrease 9.06% than previous quarter

Overall: increasing (-1096.87%). 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 -7.11 (%).Trend:Increase 434.59% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 13.24 (%).Trend:Decrease 286.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 18.13 (%).Trend:Increase 36.93% than previous quarter

Overall: increasing (-354.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -6.8 (USD).Trend:Increase 50.44% than previous quarter
Year 2023 Quarter 1: Earning Per Share 4.22 (USD).Trend:Decrease 162.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.13 (USD).Trend:Increase 68.96% than previous quarter

Overall: increasing (-204.85%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q2 2023 show significant fluctuations in working capital efficiency metrics. Liabilities on revenue increased initially, then decreased, while current assets on revenue also saw significant increases and decreases.  Cost efficiency, as measured by the ratio of retained earnings to revenue, exhibited a large increase followed by a dramatic decrease, then a smaller decrease.  Investment efficiency, tracked by retained earnings on assets, also displays a pattern of dramatic increases and decreases.  Earnings per share increased, then decreased, then increased again, showing substantial variation.  Overall, the data indicates significant volatility in key financial ratios during this period.