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 38.7 (%).Trend:Decrease 31.25% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 107.75 (%).Trend:Increase 178.42% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56.14 (%).Trend:Decrease 47.9% than previous quarter

Overall: increasing (45.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 93.93 (%).Trend:Decrease 36.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 284.09 (%).Trend:Increase 202.45% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 143.56 (%).Trend:Decrease 49.47% than previous quarter

Overall: increasing (52.84%). 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 -131.13 (%).Trend:Decrease 37.25% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -362.03 (%).Trend:Increase 176.08% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -184.47 (%).Trend:Decrease 49.05% than previous quarter

Overall: decreasing (40.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.82 (%).Trend:Decrease 3.73% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.09 (%).Trend:Decrease 6.7% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.0 (%).Trend:Decrease 0.37% than previous quarter

Overall: decreasing (-7.05%). 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 -84.5 (%).Trend:Decrease 0.28% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -80.48 (%).Trend:Decrease 4.76% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -81.86 (%).Trend:Increase 1.71% than previous quarter

Overall: increasing (-3.12%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.88 (USD).Trend:Increase 28700.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.34 (USD).Trend:Decrease 111.81% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.99 (USD).Trend:Increase 191.18% than previous quarter

Overall: decreasing (-134.38%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows high volatility.  Working capital efficiency exhibits substantial increases in both liabilities and current assets, but with substantial variation. Cost efficiency demonstrates a decreasing SG&A expense ratio, with minimal fluctuations, while the retained earnings ratio shows significant volatility with a decreasing trend.  Investment efficiency exhibits fluctuating trends. Earnings per share display extreme volatility with a substantial overall decline.