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 22.47 (%).Trend:Decrease 27.02% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 59.36 (%).Trend:Increase 164.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.8 (%).Trend:Decrease 43.06% than previous quarter

Overall: increasing (50.42%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 42.83 (%).Trend:Decrease 27.92% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 117.36 (%).Trend:Increase 174.01% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 60.92 (%).Trend:Decrease 48.09% than previous quarter

Overall: increasing (42.24%). 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 20.27 (%).Trend:Decrease 37.73% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 58.27 (%).Trend:Increase 187.47% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 29.05 (%).Trend:Decrease 50.15% than previous quarter

Overall: increasing (43.32%). 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 18.05 (%).Trend:Decrease 1.58% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 17.64 (%).Trend:Decrease 2.27% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 16.98 (%).Trend:Decrease 3.74% than previous quarter

Overall: decreasing (-5.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.16 (USD).Trend:Decrease 300.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.04 (USD).Trend:Decrease 75.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.07 (USD).Trend:Decrease 275.0% than previous quarter

Overall: decreasing (-143.75%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2022 to Q2 2023 displays significant fluctuations across key metrics.  Working capital efficiency for liabilities and current assets on revenue shows substantial increases in Q1 2023, with large variations. Cost efficiency reveals a strong increase in the ratio of retained earnings to revenue in Q1 2023, accompanied by considerable fluctuations. Investment efficiency suggests a slight decline in retained earnings on assets with little variation.  Earnings per share demonstrate large decreases, resulting in negative values in Q2 2023.