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 31.1 (%).Trend:Decrease 17.38% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 101.85 (%).Trend:Increase 227.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 53.78 (%).Trend:Decrease 47.2% than previous quarter

Overall: increasing (72.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 35.01 (%).Trend:Decrease 21.68% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 120.51 (%).Trend:Increase 244.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 60.53 (%).Trend:Decrease 49.77% than previous quarter

Overall: increasing (72.89%). 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
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
Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.18 (USD).Trend:Increase 200.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.21 (USD).Trend:Increase 16.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.01 (USD).Trend:Decrease 104.76% than previous quarter

Overall: increasing (-105.56%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show considerable fluctuations in working capital efficiency and investment efficiency. Liabilities and current assets on revenue showed a mix of declines and increases across quarters, with sharp fluctuations in Q1 2023. Earnings per share exhibited a significant downward trend, but with notable increases and decreases quarter-over-quarter, highlighting the variability in financial performance.