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 40.94 (%).Trend:Decrease 36.97% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 130.41 (%).Trend:Increase 218.54% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 73.62 (%).Trend:Decrease 43.55% than previous quarter

Overall: increasing (79.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 15.36 (%).Trend:Decrease 39.81% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 45.71 (%).Trend:Increase 197.59% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 23.65 (%).Trend:Decrease 48.26% than previous quarter

Overall: increasing (53.97%). 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 -53.71 (%).Trend:Decrease 33.5% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -151.77 (%).Trend:Increase 182.57% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -70.89 (%).Trend:Decrease 53.29% than previous quarter

Overall: decreasing (31.99%). 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 -35.88 (%).Trend:Increase 2.75% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -32.47 (%).Trend:Decrease 9.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -30.91 (%).Trend:Decrease 4.8% than previous quarter

Overall: increasing (-13.85%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.22 (USD).Trend:Increase 46.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.06 (USD).Trend:Decrease 72.73% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.14 (USD).Trend:Increase 133.33% than previous quarter

Overall: decreasing (-36.36%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 exhibits significant volatility. Liabilities on revenue show a substantial increase, followed by a decrease in Q2, followed by an increase in Q1, displaying significant variation. Current assets on revenue also exhibit substantial increases and decreases over the observed period. Cost efficiency shows a decreasing trend over the duration, yet fluctuates greatly.  Investment efficiency shows a generally decreasing trend, while earnings per share demonstrate substantial fluctuations throughout.  The data necessitates a more in-depth review of financial performance.