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 41.57 (%).Trend:Decrease 36.51% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 179.37 (%).Trend:Increase 331.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 69.53 (%).Trend:Decrease 61.24% than previous quarter

Overall: increasing (67.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 53.7 (%).Trend:Decrease 33.65% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 211.0 (%).Trend:Increase 292.92% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 88.68 (%).Trend:Decrease 57.97% than previous quarter

Overall: increasing (65.14%). 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 -0.46 (%).Trend:Decrease 87.08% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -6.66 (%).Trend:Increase 1347.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -0.53 (%).Trend:Decrease 92.04% than previous quarter

Overall: decreasing (15.22%). 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 -0.55 (%).Trend:Decrease 80.57% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -2.22 (%).Trend:Increase 303.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -0.4 (%).Trend:Decrease 81.98% than previous quarter

Overall: increasing (-27.27%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.85 (USD).Trend:Increase 33.98% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.18 (USD).Trend:Decrease 55.05% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.58 (USD).Trend:Increase 64.22% than previous quarter

Overall: decreasing (-26.19%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 exhibits significant volatility. Liabilities and current assets on revenue show increasing trends, but with substantial quarter-to-quarter variation. Cost efficiency, as measured by the ratio of retained earnings to revenue, continues a downward trend, exhibiting significant fluctuations.  Investment efficiency, measured by retained earnings on assets, shows a continued declining trend. Earnings per share are also volatile, with a negative overall trend.  The data suggest substantial changes in financial health across different metrics.