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 24.72 (%).Trend:Decrease 37.08% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.88 (%).Trend:Increase 202.91% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 31.07 (%).Trend:Decrease 58.51% than previous quarter

Overall: increasing (25.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 62.67 (%).Trend:Decrease 36.54% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 206.83 (%).Trend:Increase 230.03% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 92.98 (%).Trend:Decrease 55.05% than previous quarter

Overall: increasing (48.36%). 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 31.57 (%).Trend:Decrease 30.99% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 93.76 (%).Trend:Increase 196.99% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 46.78 (%).Trend:Decrease 50.11% than previous quarter

Overall: increasing (48.18%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 25.01 (%).Trend:Decrease 0.71% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.16 (%).Trend:Increase 16.59% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.47 (%).Trend:Decrease 5.8% than previous quarter

Overall: increasing (9.84%). 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 24.49 (%).Trend:Increase 10.76% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 22.13 (%).Trend:Decrease 9.64% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 23.98 (%).Trend:Increase 8.36% than previous quarter

Overall: decreasing (-2.08%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.75 (USD).Trend:Increase 47.06% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.01 (USD).Trend:Decrease 101.33% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.26 (USD).Trend:Decrease 2700.0% than previous quarter

Overall: decreasing (-65.33%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 display significant fluctuations. Liabilities and current assets on revenue show substantial increases and decreases, indicating unstable working capital.  Retained earnings to revenue also demonstrates high volatility.  SG&A expense ratio displays a relatively stable decline.  Investment efficiency, measured by retained earnings on assets, shows a slight decrease. Earning per share shows considerable variation with a sharp drop in Q1 2023 followed by a recovery in Q2 2023, but a still lower amount than the previous year.  The data highlights the unpredictability of financial performance.