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 19.33 (%).Trend:Decrease 32.13% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 72.58 (%).Trend:Increase 275.48% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 51.89 (%).Trend:Decrease 28.51% than previous quarter

Overall: increasing (168.44%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 43.51 (%).Trend:Decrease 42.38% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 142.86 (%).Trend:Increase 228.34% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 105.35 (%).Trend:Decrease 26.26% than previous quarter

Overall: increasing (142.13%). 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 -26.8 (%).Trend:Increase 5369.39% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -65.49 (%).Trend:Increase 144.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -25.23 (%).Trend:Decrease 61.48% than previous quarter

Overall: increasing (-5.86%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.03 (%).Trend:Increase 11.63% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.35 (%).Trend:Decrease 16.87% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.56 (%).Trend:Increase 6.27% than previous quarter

Overall: decreasing (-11.66%). Fluctuation: **Little** (low 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 -44.05 (%).Trend:Increase 8889.8% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -34.8 (%).Trend:Decrease 21.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -19.72 (%).Trend:Decrease 43.33% than previous quarter

Overall: increasing (-55.23%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.61 (USD).Trend:Increase 21.96% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.54 (USD).Trend:Decrease 66.59% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.4 (USD).Trend:Increase 120.78% than previous quarter

Overall: decreasing (-26.25%). Fluctuation: **Significant** (high variation).



Over Q3 2022-Q2 2023,  liabilities and current assets on revenue increased considerably (168.44% and 142.13% respectively), but with high variability.  The ratio of retained earnings to revenue showed a small increase (-5.86%), while the SG&A expense ratio slightly decreased (-11.66%), indicating relatively stable administrative costs.  Retained earnings on assets and earnings per share decreased significantly (-55.23% and -26.25%), highlighting significant volatility in investment efficiency.