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 30.36 (%).Trend:Decrease 53.2% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -70.96 (%).Trend:Decrease 333.73% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -80.78 (%).Trend:Increase 13.84% than previous quarter

Overall: decreasing (-366.07%). 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 0.32 (%).Trend:Decrease 33.33% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -0.25 (%).Trend:Decrease 178.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -0.54 (%).Trend:Increase 116.0% than previous quarter

Overall: decreasing (-268.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.93 (USD).Trend:Increase 47.62% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 70.97% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.54 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-41.94%). Fluctuation: **Significant** (high variation).



Analysis of Q3 2022 to Q2 2023 reveals concerning trends in profitability and asset utilization. The ratio of retained earnings to revenue displays a steep and substantial decline, suggesting significant losses or issues with revenue recognition.  Similarly, retained earnings on assets show a continuous downward trend, indicating problems with capital efficiency. Earnings per share also exhibit a declining trend, but with fluctuations, suggesting potentially mitigating factors in play.  The data highlights a need for thorough review to understand underlying causes and mitigate future risks.