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 24.34 (%).Trend:Decrease 28.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 65.13 (%).Trend:Increase 167.58% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.88 (%).Trend:Decrease 55.66% than previous quarter

Overall: increasing (18.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 29.37 (%).Trend:Decrease 67.3% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 82.41 (%).Trend:Increase 180.59% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 37.6 (%).Trend:Decrease 54.37% than previous quarter

Overall: increasing (28.02%). 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 -2.61 (%).Trend:Decrease 64.63% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 3.91 (%).Trend:Decrease 249.81% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4.44 (%).Trend:Increase 13.55% than previous quarter

Overall: increasing (-270.11%). 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 -1.24 (%).Trend:Decrease 32.97% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.64 (%).Trend:Decrease 151.61% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 1.45 (%).Trend:Increase 126.56% than previous quarter

Overall: increasing (-216.94%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.89 (USD).Trend:Increase 41.27% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.19 (USD).Trend:Decrease 78.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.39 (USD).Trend:Increase 105.26% than previous quarter

Overall: decreasing (-56.18%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows significant fluctuations. Working capital efficiency and current assets on revenue exhibit substantial increases and decreases across quarters, indicating instability. Liabilities on revenue display a similar pattern.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows volatility.  Investment efficiency (retained earnings on assets) and earnings per share demonstrate significant quarter-to-quarter variations.  Overall, the company's financial performance lacks consistent trends and demonstrates high volatility.