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 21.87 (%).Trend:Decrease 17.22% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 64.25 (%).Trend:Increase 193.78% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.96 (%).Trend:Decrease 44.03% than previous quarter

Overall: increasing (64.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 31.82 (%).Trend:Decrease 25.78% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 86.58 (%).Trend:Increase 172.09% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 46.92 (%).Trend:Decrease 45.81% than previous quarter

Overall: increasing (47.45%). 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 -234.4 (%).Trend:Decrease 33.72% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -668.41 (%).Trend:Increase 185.16% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -305.02 (%).Trend:Decrease 54.37% than previous quarter

Overall: decreasing (30.13%). 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 -108.41 (%).Trend:Increase 0.39% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -111.42 (%).Trend:Increase 2.78% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -94.2 (%).Trend:Decrease 15.46% than previous quarter

Overall: increasing (-13.11%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.1 (USD).Trend:Decrease 28.57% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.17 (USD).Trend:Increase 70.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.58 (USD).Trend:Increase 829.41% than previous quarter

Overall: increasing (1480.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals significant volatility across key metrics. Working capital efficiency, with liabilities and current assets on revenue, showed fluctuating increases. Cost efficiency, indicated by the ratio of retained earnings to revenue, decreased significantly throughout the period.  Investment efficiency, measured by retained earnings on assets, shows a moderate increase but substantial quarter-to-quarter variations. Earnings per share (EPS) demonstrate a notable increase, with a dramatic increase from Q2 to Q3 2023.