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 36.29 (%).Trend:Decrease 34.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 98.52 (%).Trend:Increase 171.48% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 59.48 (%).Trend:Decrease 39.63% than previous quarter

Overall: increasing (63.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 81.2 (%).Trend:Decrease 31.05% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 205.05 (%).Trend:Increase 152.52% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 89.78 (%).Trend:Decrease 56.22% than previous quarter

Overall: increasing (10.57%). 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 -2.36 (%).Trend:Decrease 43.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -2.2 (%).Trend:Decrease 6.78% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 3.3 (%).Trend:Decrease 250.0% than previous quarter

Overall: increasing (-239.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.36 (%).Trend:Decrease 2.8% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.46 (%).Trend:Decrease 7.49% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.64 (%).Trend:Increase 0.77% than previous quarter

Overall: decreasing (-6.78%). 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 -0.98 (%).Trend:Decrease 10.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -0.44 (%).Trend:Decrease 55.1% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 1.09 (%).Trend:Decrease 347.73% than previous quarter

Overall: increasing (-211.22%). Fluctuation: **Significant** (high variation).

Earning Per Share


Working Capital Efficiency shows significant fluctuations in liabilities and current assets on revenue. Liabilities on revenue decreased from Q3 2022 to Q2 2023, then increased significantly in Q1 2023 before decreasing again. Current assets on revenue also show a similar pattern of significant fluctuation, increasing then decreasing. Cost Efficiency shows a little fluctuation in the SG&A expense ratio, consistently decreasing. The ratio of retained earnings to revenue exhibits significant fluctuations, increasing overall, but with large quarterly changes.  Invest Efficiency shows significant fluctuations with retained earnings on assets. Overall, financial performance appears volatile across all categories.