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 113.62 (%).Trend:Decrease 35.26% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 333.28 (%).Trend:Increase 193.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 163.54 (%).Trend:Decrease 50.93% than previous quarter

Overall: increasing (43.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 124.74 (%).Trend:Decrease 31.9% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 518.82 (%).Trend:Increase 315.92% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 262.74 (%).Trend:Decrease 49.36% than previous quarter

Overall: increasing (110.63%). 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 -71.0 (%).Trend:Decrease 36.31% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -198.43 (%).Trend:Increase 179.48% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -98.0 (%).Trend:Decrease 50.61% than previous quarter

Overall: decreasing (38.03%). 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 -28.3 (%).Trend:Decrease 5.0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -22.24 (%).Trend:Decrease 21.41% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -21.97 (%).Trend:Decrease 1.21% than previous quarter

Overall: increasing (-22.37%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.42 (USD).Trend:Increase 75.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.41 (USD).Trend:Decrease 197.62% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.66 (USD).Trend:Increase 60.98% than previous quarter

Overall: decreasing (-257.14%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows significant fluctuations across various metrics. Working capital efficiency, measured by liabilities and current assets on revenue, saw substantial increases and decreases across quarters.  Cost efficiency, as measured by the ratio of retained earnings to revenue, declined significantly during this period. Investment efficiency, gauged by retained earnings on assets, exhibited an overall increasing trend, though with considerable quarter-to-quarter variation. Earnings per share also demonstrated significant swings, declining overall.  The data reveals high volatility in key financial indicators.