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 60.67 (%).Trend:Decrease 27.16% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 112.86 (%).Trend:Increase 86.02% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 61.17 (%).Trend:Decrease 45.8% than previous quarter

Overall: increasing (0.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 144.76 (%).Trend:Decrease 31.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 371.11 (%).Trend:Increase 156.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 182.05 (%).Trend:Decrease 50.94% than previous quarter

Overall: increasing (25.76%). 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 -228.91 (%).Trend:Decrease 33.8% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -689.43 (%).Trend:Increase 201.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -342.57 (%).Trend:Decrease 50.31% than previous quarter

Overall: decreasing (49.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.4 (%).Trend:Decrease 2.81% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.27 (%).Trend:Decrease 1.14% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.42 (%).Trend:Increase 1.33% than previous quarter

Overall: increasing (0.18%). 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 -51.46 (%).Trend:Increase 0.27% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -50.49 (%).Trend:Decrease 1.88% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -51.32 (%).Trend:Increase 1.64% than previous quarter

Overall: increasing (-0.27%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.25 (USD).Trend:Increase 29.48% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 82.77% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.27 (USD).Trend:Decrease 51.79% than previous quarter

Overall: decreasing (-91.69%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal highly variable performance across key metrics.  Liabilities and current assets on revenue both exhibited significant volatility. The ratio of retained earnings to revenue displays a substantial decrease.  Selling, General and Administrative (SG&A) expense ratio shows minor fluctuation and a slight increase. Investment efficiency, measured by retained earnings on assets, shows a slight overall increase.  Earnings per share declined substantially, with notable fluctuations. The overall trend suggests a challenging financial period with significant variability across key indicators.