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 50.24 (%).Trend:Decrease 27.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 157.75 (%).Trend:Increase 213.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.37 (%).Trend:Decrease 49.05% than previous quarter

Overall: increasing (59.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 68.85 (%).Trend:Decrease 28.95% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 206.17 (%).Trend:Increase 199.45% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 103.42 (%).Trend:Decrease 49.84% than previous quarter

Overall: increasing (50.21%). 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 -7.92 (%).Trend:Decrease 43.02% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -15.84 (%).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -6.17 (%).Trend:Decrease 61.05% than previous quarter

Overall: increasing (-22.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.32 (%).Trend:Increase 0.91% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.28 (%).Trend:Decrease 1.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.22 (%).Trend:Decrease 1.83% than previous quarter

Overall: decreasing (-3.01%). 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 -8.36 (%).Trend:Decrease 20.0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -5.8 (%).Trend:Decrease 30.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -4.52 (%).Trend:Decrease 22.07% than previous quarter

Overall: increasing (-45.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.6 (USD).Trend:Increase 44.14% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 74.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.92 (USD).Trend:Increase 124.39% than previous quarter

Overall: decreasing (-42.5%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 exhibits significant fluctuations. Working capital efficiency shows substantial variation in liabilities and current assets relative to revenue. Cost efficiency, as measured by the SG&A expense ratio, is trending downwards.  The ratio of retained earnings to revenue and retained earnings on assets display notable increases and decreases, reflecting uncertainty in investment efficiency.  Earnings per share experienced a significant drop in Q1 2023 before rising again in Q2 2023.  The data reveals a period of considerable volatility in financial performance.