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 29.06 (%).Trend:Decrease 35.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 159.73 (%).Trend:Increase 449.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 67.56 (%).Trend:Decrease 57.7% than previous quarter

Overall: increasing (132.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 94.17 (%).Trend:Decrease 32.23% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 561.1 (%).Trend:Increase 495.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 281.54 (%).Trend:Decrease 49.82% than previous quarter

Overall: increasing (198.97%). 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 190.4 (%).Trend:Decrease 32.13% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1147.44 (%).Trend:Increase 502.65% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 571.18 (%).Trend:Decrease 50.22% than previous quarter

Overall: increasing (199.99%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.26 (%).Trend:Decrease 3.26% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.14 (%).Trend:Increase 88.34% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.2 (%).Trend:Increase 0.98% than previous quarter

Overall: increasing (90.18%). Fluctuation: **Significant** (high 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 70.32 (%).Trend:Increase 3.18% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 69.06 (%).Trend:Decrease 1.79% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 66.79 (%).Trend:Decrease 3.29% than previous quarter

Overall: decreasing (-5.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 6.44 (USD).Trend:Increase 57.84% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.18 (USD).Trend:Decrease 102.8% than previous quarter
Year 2023 Quarter 2: Earning Per Share -2.3 (USD).Trend:Increase 1177.78% than previous quarter

Overall: decreasing (-135.71%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows significant volatility.  Liabilities and current assets on revenue increased considerably, but with substantial quarter-to-quarter fluctuations, suggesting potential working capital management issues. Cost efficiency, measured by retained earnings ratio and SG&A expense, displayed notable increases and wide swings. Investment efficiency saw a slight decrease overall, with minor fluctuations. Earnings per share, however, experienced a significant decline across the period.