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 23.77 (%).Trend:Decrease 32.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 66.82 (%).Trend:Increase 181.11% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.73 (%).Trend:Decrease 45.03% than previous quarter

Overall: increasing (54.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 87.59 (%).Trend:Decrease 32.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 254.91 (%).Trend:Increase 191.03% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 122.41 (%).Trend:Decrease 51.98% than previous quarter

Overall: increasing (39.75%). 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 -133.05 (%).Trend:Decrease 31.75% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -356.27 (%).Trend:Increase 167.77% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -173.97 (%).Trend:Decrease 51.17% than previous quarter

Overall: decreasing (30.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 72.53 (%).Trend:Decrease 2.62% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 64.24 (%).Trend:Decrease 11.43% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 63.7 (%).Trend:Decrease 0.84% than previous quarter

Overall: decreasing (-12.17%). 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 -55.41 (%).Trend:Increase 4.92% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -57.12 (%).Trend:Increase 3.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -56.92 (%).Trend:Decrease 0.35% than previous quarter

Overall: decreasing (2.73%). Fluctuation: **Significant** (high variation).

Earning Per Share


Analyzing Q3 2022-Q2 2023 data reveals significant increases in liabilities on revenue (54.52%) and current assets on revenue (39.75%), both showing high variability.  The ratio of retained earnings to revenue decreased significantly (30.76%), also with high variation.  Conversely, the SG&A expense ratio showed a notable decrease (-12.17%) with low variability.  Retained earnings on assets decreased slightly (2.73%) with significant fluctuation.