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 34.23 (%).Trend:Decrease 29.0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 91.1 (%).Trend:Increase 166.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 43.95 (%).Trend:Decrease 51.76% than previous quarter

Overall: increasing (28.4%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 72.62 (%).Trend:Decrease 30.22% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 209.37 (%).Trend:Increase 188.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.68 (%).Trend:Decrease 50.96% than previous quarter

Overall: increasing (41.39%). 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 2.6 (%).Trend:Increase 42.86% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -33.46 (%).Trend:Decrease 1386.92% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -14.9 (%).Trend:Decrease 55.47% than previous quarter

Overall: decreasing (-673.08%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.13 (%).Trend:Increase 0.62% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.74 (%).Trend:Decrease 2.42% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.47 (%).Trend:Increase 4.64% than previous quarter

Overall: increasing (2.11%). Fluctuation: **Little** (low 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 1.13 (%).Trend:Increase 109.26% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -5.59 (%).Trend:Decrease 594.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -4.87 (%).Trend:Decrease 12.88% than previous quarter

Overall: decreasing (-530.97%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial data from Q3 2022 to Q2 2023 reveal significant volatility. Liabilities on revenue increased then decreased, and current assets on revenue had a similar, erratic pattern. Cost efficiency shows significant decreases in the ratio of retained earnings to revenue, particularly in Q1 2023, though the SG&A expense ratio remained relatively stable. Investment efficiency displayed substantial decreases in retained earnings on assets, illustrating large inconsistencies.