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 50.24 (%).Trend:Decrease 27.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 157.75 (%).Trend:Increase 213.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.37 (%).Trend:Decrease 49.05% than previous quarter

Overall: increasing (59.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 68.85 (%).Trend:Decrease 28.95% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 206.17 (%).Trend:Increase 199.45% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 103.42 (%).Trend:Decrease 49.84% than previous quarter

Overall: increasing (50.21%). 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 -7.92 (%).Trend:Decrease 43.02% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -15.84 (%).Trend:Increase 100.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -6.17 (%).Trend:Decrease 61.05% than previous quarter

Overall: increasing (-22.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 3.32 (%).Trend:Increase 0.91% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 3.28 (%).Trend:Decrease 1.2% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 3.22 (%).Trend:Decrease 1.83% than previous quarter

Overall: decreasing (-3.01%). 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 -8.36 (%).Trend:Decrease 20.0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -5.8 (%).Trend:Decrease 30.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -4.52 (%).Trend:Decrease 22.07% than previous quarter

Overall: increasing (-45.93%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.6 (USD).Trend:Increase 44.14% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.41 (USD).Trend:Decrease 74.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.92 (USD).Trend:Increase 124.39% than previous quarter

Overall: decreasing (-42.5%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 exhibits significant fluctuations. Working capital efficiency shows notable variations in liabilities and current assets. Cost efficiency, with a declining SG&A expense ratio, shows less volatility.  Investment efficiency, as measured by retained earnings on assets, demonstrates considerable swings. Earnings per share experienced a significant decline in Q1 2023 before increasing in Q2 2023. The data suggests a period of significant volatility and uncertainty in financial performance.