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 81.13 (%).Trend:Decrease 33.37% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 250.9 (%).Trend:Increase 209.26% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 125.55 (%).Trend:Decrease 49.96% than previous quarter

Overall: increasing (54.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 58.0 (%).Trend:Decrease 24.57% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 167.0 (%).Trend:Increase 187.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 67.74 (%).Trend:Decrease 59.44% than previous quarter

Overall: increasing (16.79%). 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 -75.77 (%).Trend:Decrease 33.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -240.28 (%).Trend:Increase 217.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -140.0 (%).Trend:Decrease 41.73% than previous quarter

Overall: decreasing (84.77%). 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 -32.69 (%).Trend:Decrease 1.98% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -35.1 (%).Trend:Increase 7.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -42.95 (%).Trend:Increase 22.36% than previous quarter

Overall: decreasing (31.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.61 (USD).Trend:Increase 64.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.31 (USD).Trend:Decrease 80.75% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.85 (USD).Trend:Increase 174.19% than previous quarter

Overall: decreasing (-47.2%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows substantial fluctuations. Liabilities on revenue decreased in Q3 2022 then increased dramatically in Q1 2023, followed by another decrease in Q2 2023. Current assets on revenue also demonstrate a sharp increase in Q1 2023, then a substantial decrease in Q2 2023. Cost efficiency (ratio of retained earnings to revenue) shows a downward trend, with notable variation and a significant decrease in Q1 2023. Investment efficiency shows a consistent decrease in retained earnings on assets, with significant volatility. EPS shows a large decrease in Q1 2023 and then a significant increase in Q2 2023 before increasing further in Q3 2023.