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 26.34 (%).Trend:Decrease 45.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.44 (%).Trend:Increase 182.61% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.92 (%).Trend:Decrease 58.46% than previous quarter

Overall: increasing (17.39%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 98.14 (%).Trend:Decrease 37.65% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 340.22 (%).Trend:Increase 246.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 127.22 (%).Trend:Decrease 62.61% than previous quarter

Overall: increasing (29.63%). 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 -468.81 (%).Trend:Decrease 36.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -1358.18 (%).Trend:Increase 189.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -619.01 (%).Trend:Decrease 54.42% than previous quarter

Overall: decreasing (32.04%). 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 -190.39 (%).Trend:Decrease 2.12% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -176.38 (%).Trend:Decrease 7.36% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -167.57 (%).Trend:Decrease 4.99% than previous quarter

Overall: increasing (-11.99%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.53 (USD).Trend:Increase 39.47% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.16 (USD).Trend:Decrease 69.81% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.85 (USD).Trend:Increase 431.25% than previous quarter

Overall: increasing (60.38%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2022 to Q2 2023 show high volatility in several key financial metrics.  Liabilities on revenue initially decreased, then increased sharply, and then decreased again, exhibiting a highly volatile pattern. Current assets on revenue also show considerable volatility, with significant increases and decreases. Cost efficiency, as measured by the ratio of retained earnings to revenue, is trending downward with substantial fluctuations. Investment efficiency, measured by retained earnings on assets, shows a consistent, slight downward trend, with noteworthy variability. Earnings per share are highly volatile, increasing in Q3 2022 and Q2 2023 after a decrease in Q1 2023.