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 23.78 (%).Trend:Decrease 37.52% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 42.67 (%).Trend:Increase 79.44% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 18.8 (%).Trend:Decrease 55.94% than previous quarter

Overall: decreasing (-20.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 35.67 (%).Trend:Decrease 23.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 89.08 (%).Trend:Increase 149.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 39.94 (%).Trend:Decrease 55.16% than previous quarter

Overall: increasing (11.97%). 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 -0.11 (%).Trend:Decrease 97.84% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 8.51 (%).Trend:Decrease 7836.36% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 6.08 (%).Trend:Decrease 28.55% than previous quarter

Overall: increasing (-5627.27%). 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 -0.12 (%).Trend:Decrease 96.72% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 3.57 (%).Trend:Decrease 3075.0% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 5.35 (%).Trend:Increase 49.86% than previous quarter

Overall: increasing (-4558.33%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.34 (USD).Trend:Decrease 217.24% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.25 (USD).Trend:Decrease 26.47% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.49 (USD).Trend:Increase 96.0% than previous quarter

Overall: increasing (44.12%). Fluctuation: **Significant** (high variation).



Across the analyzed periods, significant fluctuations in financial metrics are evident.  Working capital efficiency shows inconsistent trends, with liabilities decreasing and current assets increasing, but both exhibiting substantial volatility.  Cost efficiency, investment efficiency, and earnings per share all indicate large increases, despite the substantial fluctuations.  The overarching pattern is one of significant variability in these financial measures across all periods.