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 68.08 (%).Trend:Decrease 27.57% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 304.23 (%).Trend:Increase 346.87% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 114.27 (%).Trend:Decrease 62.44% than previous quarter

Overall: increasing (67.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 103.51 (%).Trend:Decrease 33.1% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 183.52 (%).Trend:Increase 77.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 74.03 (%).Trend:Decrease 59.66% than previous quarter

Overall: decreasing (-28.48%). 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 -108.32 (%).Trend:Decrease 36.15% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -272.03 (%).Trend:Increase 151.14% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -129.08 (%).Trend:Decrease 52.55% than previous quarter

Overall: decreasing (19.17%). 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 -30.51 (%).Trend:Decrease 4.3% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -23.89 (%).Trend:Decrease 21.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.83 (%).Trend:Decrease 0.25% than previous quarter

Overall: increasing (-21.89%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.3 (USD).Trend:Increase 195.45% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.58 (USD).Trend:Decrease 55.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.22 (USD).Trend:Increase 110.34% than previous quarter

Overall: decreasing (-6.15%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals significant volatility. Liabilities on revenue decreased in Q3 2022, increased dramatically in Q1 2023, then decreased again in Q2 2023.  Current assets on revenue saw a decrease throughout the period.  The ratio of retained earnings to revenue consistently declined. Investment efficiency, measured by retained earnings on assets, exhibits a positive overall trend, though with large fluctuations. Earnings per share also showed significant variations.  Data quality and potential outliers warrant further investigation.