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 performance in Q3 2022 to Q2 2023 demonstrates considerable volatility. Liabilities on revenue displayed a decrease, then a sharp increase, followed by a further decrease. Current assets on revenue show a substantial drop overall.  Cost efficiency, as measured by the ratio of retained earnings to revenue, is consistently declining. Investment efficiency, measured by retained earnings on assets, remains largely negative but shows minimal change. Earnings per share also show substantial variance and a slightly negative overall trend. High variability suggests potential data issues.