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 16.61 (%).Trend:Decrease 32.4% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 58.65 (%).Trend:Increase 253.1% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26.38 (%).Trend:Decrease 55.02% than previous quarter

Overall: increasing (58.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 50.83 (%).Trend:Decrease 27.6% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 155.68 (%).Trend:Increase 206.28% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 73.98 (%).Trend:Decrease 52.48% than previous quarter

Overall: increasing (45.54%). 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 29.61 (%).Trend:Decrease 38.44% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 35.39 (%).Trend:Increase 19.52% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 10.34 (%).Trend:Decrease 70.78% than previous quarter

Overall: decreasing (-65.08%). 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 26.76 (%).Trend:Decrease 6.24% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 12.99 (%).Trend:Decrease 51.46% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 8.33 (%).Trend:Decrease 35.87% than previous quarter

Overall: decreasing (-68.87%). Fluctuation: **Significant** (high variation).

Earning Per Share


The three-quarter financial review (Q3 2022 - Q2 2023) highlights significant volatility.  Liabilities and current assets on revenue increased overall, but with substantial quarter-to-quarter swings.  Conversely, cost efficiency metrics, specifically retained earnings ratios, show a significant overall decline and high volatility.  Investment efficiency, measured by retained earnings on assets, also decreased significantly.  Some data (SG&A, EPS) was missing or unreliable.