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 60.67 (%).Trend:Decrease 27.16% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 112.86 (%).Trend:Increase 86.02% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 61.17 (%).Trend:Decrease 45.8% than previous quarter

Overall: increasing (0.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 144.76 (%).Trend:Decrease 31.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 371.11 (%).Trend:Increase 156.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 182.05 (%).Trend:Decrease 50.94% than previous quarter

Overall: increasing (25.76%). 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 -228.91 (%).Trend:Decrease 33.8% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -689.43 (%).Trend:Increase 201.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -342.57 (%).Trend:Decrease 50.31% than previous quarter

Overall: decreasing (49.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.4 (%).Trend:Decrease 2.81% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.27 (%).Trend:Decrease 1.14% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.42 (%).Trend:Increase 1.33% than previous quarter

Overall: increasing (0.18%). 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 -51.46 (%).Trend:Increase 0.27% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -50.49 (%).Trend:Decrease 1.88% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -51.32 (%).Trend:Increase 1.64% than previous quarter

Overall: increasing (-0.27%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.25 (USD).Trend:Increase 29.48% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 82.77% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.27 (USD).Trend:Decrease 51.79% than previous quarter

Overall: decreasing (-91.69%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 reveals significant volatility. Liabilities on revenue, though increasing overall, experienced substantial swings. Current assets on revenue also saw a fluctuating trend with considerable increases and decreases, but overall increased.  Cost efficiency shows a substantial decrease in the ratio of retained earnings to revenue, marked by large fluctuations. The Selling, General, and Administrative (SG&A) expense ratio displays minimal fluctuation and a slight overall increase. Investment efficiency exhibits a slightly decreasing trend in retained earnings on assets, with noteworthy variations. Earnings per share declined significantly, but with large swings during the reporting period.