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 20.36 (%).Trend:Decrease 29.28% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 98.8 (%).Trend:Increase 385.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 44.51 (%).Trend:Decrease 54.95% than previous quarter

Overall: increasing (118.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 167.13 (%).Trend:Decrease 31.59% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 1103.96 (%).Trend:Increase 560.54% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 440.43 (%).Trend:Decrease 60.1% than previous quarter

Overall: increasing (163.53%). 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 56.94 (%).Trend:Decrease 29.44% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 409.34 (%).Trend:Increase 618.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 155.88 (%).Trend:Decrease 61.92% than previous quarter

Overall: increasing (173.76%). 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 23.7 (%).Trend:Increase 6.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 26.38 (%).Trend:Increase 11.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.37 (%).Trend:Decrease 3.83% than previous quarter

Overall: increasing (7.05%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.18 (USD).Trend:Increase 80.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.11 (USD).Trend:Decrease 161.11% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.14 (USD).Trend:Increase 27.27% than previous quarter

Overall: decreasing (-177.78%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals significant volatility across various financial metrics. Working capital efficiency, particularly liabilities and current assets on revenue, displays large swings. Cost efficiency, measured by the ratio of retained earnings to revenue, also shows considerable fluctuations.  Investment efficiency, as measured by retained earnings on assets, shows a small overall increase with minimal variation.  Earnings per share are declining significantly over the period, with substantial fluctuations.