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 18.63 (%).Trend:Decrease 39.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 58.14 (%).Trend:Increase 212.08% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29.8 (%).Trend:Decrease 48.74% than previous quarter

Overall: increasing (59.96%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 46.11 (%).Trend:Decrease 36.73% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 154.7 (%).Trend:Increase 235.5% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 79.03 (%).Trend:Decrease 48.91% than previous quarter

Overall: increasing (71.39%). 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 60.59 (%).Trend:Decrease 31.87% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 216.01 (%).Trend:Increase 256.51% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 111.37 (%).Trend:Decrease 48.44% than previous quarter

Overall: increasing (83.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.16 (%).Trend:Increase 0.32% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.88 (%).Trend:Increase 22.78% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.03 (%).Trend:Increase 3.87% than previous quarter

Overall: increasing (27.53%). Fluctuation: **Neutral** (moderate 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 67.11 (%).Trend:Increase 3.72% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 69.25 (%).Trend:Increase 3.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 69.8 (%).Trend:Increase 0.79% than previous quarter

Overall: increasing (4.01%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 307.0 (USD).Trend:Increase 68.86% than previous quarter
Year 2023 Quarter 1: Earning Per Share -13.0 (USD).Trend:Decrease 104.23% than previous quarter
Year 2023 Quarter 2: Earning Per Share 31.0 (USD).Trend:Decrease 338.46% than previous quarter

Overall: decreasing (-89.9%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in Q3 2022 to Q2 2023, with liabilities on revenue increasing by 59.96% and current assets on revenue by 71.39%.  Cost efficiency shows a significant increase in the ratio of retained earnings to revenue by 83.81%, but a modest increase in SG&A expense ratio by 27.53%.  Investment efficiency shows a steady increase in retained earnings on assets by 4.01%.  Earnings per share, however, show significant and concerning declines, with a substantial overall decrease of 89.9%.  This data reveals a complex and volatile financial picture.