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 46.28 (%).Trend:Decrease 26.59% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 142.41 (%).Trend:Increase 207.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 65.52 (%).Trend:Decrease 53.99% than previous quarter

Overall: increasing (41.57%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 20.31 (%).Trend:Decrease 62.64% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 67.08 (%).Trend:Increase 230.28% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 29.05 (%).Trend:Decrease 56.69% than previous quarter

Overall: increasing (43.03%). 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 35.79 (%).Trend:Decrease 33.97% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 101.11 (%).Trend:Increase 182.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 50.17 (%).Trend:Decrease 50.38% than previous quarter

Overall: increasing (40.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.17 (%).Trend:Decrease 0.85% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.95 (%).Trend:Decrease 1.45% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.23 (%).Trend:Decrease 4.82% than previous quarter

Overall: decreasing (-6.2%). 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 14.36 (%).Trend:Decrease 1.78% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 14.71 (%).Trend:Increase 2.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 15.18 (%).Trend:Increase 3.2% than previous quarter

Overall: increasing (5.71%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.06 (USD).Trend:Increase 41.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.14 (USD).Trend:Decrease 86.79% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.5 (USD).Trend:Increase 257.14% than previous quarter

Overall: decreasing (-52.83%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal significant fluctuations. Liabilities on revenue, after a decrease, rose significantly, while current assets on revenue also exhibited considerable variability.  The retained earnings-to-revenue ratio reveals a considerable rise, followed by a decrease. Selling, general, and administrative (SG&A) expenses showed a steady downward trend. Investment efficiency demonstrates consistent, though slight increases in retained earnings on assets. Earnings per share decreased significantly, followed by a substantial increase. These figures suggest significant underlying issues and require further investigation.