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 19.1 (%).Trend:Decrease 34.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 55.93 (%).Trend:Increase 192.83% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26.55 (%).Trend:Decrease 52.53% than previous quarter

Overall: increasing (39.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 12.07 (%).Trend:Decrease 35.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 39.46 (%).Trend:Increase 226.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 17.41 (%).Trend:Decrease 55.88% than previous quarter

Overall: increasing (44.24%). 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 23.14 (%).Trend:Decrease 36.88% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 58.04 (%).Trend:Increase 150.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 27.42 (%).Trend:Decrease 52.76% than previous quarter

Overall: increasing (18.5%). 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 24.75 (%).Trend:Decrease 5.64% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 21.31 (%).Trend:Decrease 13.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 21.55 (%).Trend:Increase 1.13% than previous quarter

Overall: decreasing (-12.93%). Fluctuation: **Little** (low variation).

Earning Per Share


Key financial ratios show significant fluctuations over the three quarters analyzed (Q3 2022-Q2 2023). Liabilities on revenue, current assets on revenue, and retained earnings to revenue all experienced a period of sharp increase followed by a sharp decrease, pointing to substantial volatility.  In contrast, retained earnings on assets displayed a slight, consistent decline with minimal variation. Data gaps exist for SG&A expenses and EPS.