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 64.89 (%).Trend:Decrease 31.01% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 179.78 (%).Trend:Increase 177.05% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 90.51 (%).Trend:Decrease 49.66% than previous quarter

Overall: increasing (39.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 82.86 (%).Trend:Decrease 37.99% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 234.89 (%).Trend:Increase 183.48% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 118.09 (%).Trend:Decrease 49.73% than previous quarter

Overall: increasing (42.52%). 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 -154.75 (%).Trend:Decrease 30.88% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -460.3 (%).Trend:Increase 197.45% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -243.6 (%).Trend:Decrease 47.08% than previous quarter

Overall: decreasing (57.42%). 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 -113.49 (%).Trend:Increase 9.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -114.96 (%).Trend:Increase 1.3% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -120.6 (%).Trend:Increase 4.91% than previous quarter

Overall: decreasing (6.26%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.56 (USD).Trend:Increase 64.71% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.08 (USD).Trend:Decrease 85.71% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.18 (USD).Trend:Increase 125.0% than previous quarter

Overall: decreasing (-67.86%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022-Q2 2023 data reveals significant fluctuations in key metrics. Liabilities on Revenue and Current Assets on Revenue show overall increases (39.48% and 42.52% respectively), but with substantial quarter-to-quarter variations.  Conversely, Ratio of Retained Earnings to Revenue decreased significantly (-57.42%), also exhibiting high volatility. Retained Earnings on Assets show a slight overall decrease (-6.26%), while Earnings Per Share demonstrates a considerable overall decrease (-67.86%).  Data suggests inconsistent financial performance.