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 77.01 (%).Trend:Decrease 40.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 203.17 (%).Trend:Increase 163.82% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 95.25 (%).Trend:Decrease 53.12% than previous quarter

Overall: increasing (23.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 31.69 (%).Trend:Decrease 34.27% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 84.69 (%).Trend:Increase 167.25% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 42.34 (%).Trend:Decrease 50.01% than previous quarter

Overall: increasing (33.61%). 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 -35.66 (%).Trend:Decrease 45.47% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -94.02 (%).Trend:Increase 163.66% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -41.46 (%).Trend:Decrease 55.9% than previous quarter

Overall: decreasing (16.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.19 (%).Trend:Increase 0.22% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.76 (%).Trend:Decrease 4.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.65 (%).Trend:Decrease 1.26% than previous quarter

Overall: decreasing (-5.88%). 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 -28.61 (%).Trend:Decrease 15.65% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -29.24 (%).Trend:Increase 2.2% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -26.37 (%).Trend:Decrease 9.82% than previous quarter

Overall: increasing (-7.83%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.39 (USD).Trend:Increase 64.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.35 (USD).Trend:Decrease 56.4% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.35 (USD).Trend:Increase 85.11% than previous quarter

Overall: decreasing (-19.29%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities and current assets on revenue increased, although with significant fluctuations.  The ratio of retained earnings to revenue decreased, while the SG&A expense ratio also decreased slightly.  Retained earnings on assets showed a slight increase, while earnings per share demonstrated considerable volatility, ending lower overall.  High variability characterizes most metrics.