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 56.75 (%).Trend:Decrease 29.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 233.83 (%).Trend:Increase 312.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 110.2 (%).Trend:Decrease 52.87% than previous quarter

Overall: increasing (94.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 100.51 (%).Trend:Decrease 33.1% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 412.41 (%).Trend:Increase 310.32% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 175.79 (%).Trend:Decrease 57.37% than previous quarter

Overall: increasing (74.9%). 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 144.91 (%).Trend:Decrease 33.14% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 560.38 (%).Trend:Increase 286.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 272.59 (%).Trend:Decrease 51.36% than previous quarter

Overall: increasing (88.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.81 (%).Trend:Increase 2.46% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.12 (%).Trend:Increase 2.87% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.85 (%).Trend:Decrease 2.43% than previous quarter

Overall: increasing (0.37%). 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 40.62 (%).Trend:Decrease 5.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 35.43 (%).Trend:Decrease 12.78% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 36.22 (%).Trend:Increase 2.23% than previous quarter

Overall: decreasing (-10.83%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.11 (USD).Trend:Increase 12.83% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.66 (USD).Trend:Decrease 131.28% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.31 (USD).Trend:Decrease 53.03% than previous quarter

Overall: decreasing (-114.69%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q2 2023 show significant fluctuations in various financial metrics.  Working capital efficiency, particularly liabilities and current assets relative to revenue, demonstrates significant volatility and increases, indicating potential issues in short-term financial management. Cost efficiency, measured by the ratio of retained earnings to revenue, shows similarly volatile results with notable increases.  Selling, General, and Administrative (SG&A) expense ratios demonstrate little variation. Investment efficiency (retained earnings on assets) reveals limited fluctuation.  Earnings per share shows a significant decline, with negative values appearing in the final two quarters.