Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 5241.18 (%).Trend:Decrease 30.22% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 18960.81 (%).Trend:Increase 261.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4504.25 (%).Trend:Decrease 76.24% than previous quarter

Overall: decreasing (-14.06%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 177.68 (%).Trend:Increase 6.03% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 259.21 (%).Trend:Increase 45.89% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 117.48 (%).Trend:Decrease 54.68% than previous quarter

Overall: decreasing (-33.88%). Fluctuation: **Significant** (high variation).


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 11.6 (%).Trend:Increase 0.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 11.86 (%).Trend:Increase 2.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 12.04 (%).Trend:Increase 1.52% than previous quarter

Overall: increasing (3.79%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.45 (USD).Trend:Decrease 26.2% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.07 (USD).Trend:Decrease 143.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.16 (USD).Trend:Increase 101.87% than previous quarter

Overall: increasing (-188.16%). Fluctuation: **Significant** (high variation).



Financial results for Q3 2022 to Q2 2023 indicate inconsistent trends.  The ratio of retained earnings to revenue fluctuates significantly (decreasing -14.06%), presenting high variability.  SG&A expense ratio also experiences significant variation (decreasing -33.88%).  In contrast, investment efficiency, measured by retained earnings on assets, is consistently increasing (3.79%) with minimal fluctuation. Earnings per share show a significant increase in a negative direction (-188.16%) exhibiting high variability.  The data also includes working capital efficiency, liabilities on revenue, and cost efficiency, though details are absent.