Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 30.36 (%).Trend:Decrease 53.2% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -70.96 (%).Trend:Decrease 333.73% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -80.78 (%).Trend:Increase 13.84% than previous quarter

Overall: decreasing (-366.07%). 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 0.32 (%).Trend:Decrease 33.33% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -0.25 (%).Trend:Decrease 178.13% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -0.54 (%).Trend:Increase 116.0% than previous quarter

Overall: decreasing (-268.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.93 (USD).Trend:Increase 47.62% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.27 (USD).Trend:Decrease 70.97% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.54 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-41.94%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal significant declines in financial performance across multiple key metrics.  The ratio of retained earnings to revenue is notably decreasing, along with the retained earnings on assets and earnings per share. These negative trends, with high volatility across quarters, call for a deeper analysis of underlying causes and potential corrective actions. The data suggests potential operational issues and an urgent need to restore financial stability and understand the short-term and long-term implications.