Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -10.41 (%).Trend:Decrease 12.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -74.39 (%).Trend:Increase 614.6% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -41.53 (%).Trend:Decrease 44.17% than previous quarter

Overall: decreasing (298.94%). 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 -1.05 (%).Trend:Increase 32.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -2.53 (%).Trend:Increase 140.95% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2.84 (%).Trend:Increase 12.25% than previous quarter

Overall: decreasing (170.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.28 (USD).Trend:Increase 55.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 157.14% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.08 (USD).Trend:Decrease 50.0% than previous quarter

Overall: decreasing (-128.57%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 is assessed, examining key metrics like retained earnings/revenue ratios, retained earnings on assets, and earnings per share.  These metrics display significant fluctuations and decreasing trends.  The analysis will focus on the valid, non-zero data points, excluding outliers.