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 26.67 (%).Trend:Decrease 33.84% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 102.72 (%).Trend:Increase 285.15% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 50.22 (%).Trend:Decrease 51.11% than previous quarter

Overall: increasing (88.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 72.52 (%).Trend:Decrease 36.15% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 244.83 (%).Trend:Increase 237.6% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 114.4 (%).Trend:Decrease 53.27% than previous quarter

Overall: increasing (57.75%). 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 32.48 (%).Trend:Decrease 35.36% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 35.39 (%).Trend:Increase 8.96% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 14.64 (%).Trend:Decrease 58.63% than previous quarter

Overall: decreasing (-54.93%). 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 7.23 (%).Trend:Decrease 6.1% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 2.47 (%).Trend:Decrease 65.84% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 2.06 (%).Trend:Decrease 16.6% than previous quarter

Overall: decreasing (-71.51%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements for Q3 2022 to Q2 2023 reveal high volatility. Liabilities on revenue show a significant increase in Q1 2023, followed by a decrease in Q2 2023.  Current assets on revenue also demonstrate high variation, increasing greatly in Q1 2023 before decreasing in Q2 2023. Cost efficiency, measured by the ratio of retained earnings to revenue, shows a substantial decrease overall, with significant quarterly fluctuations.  Investment efficiency (retained earnings on assets) also experiences a sharp decline throughout this period.