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 37.32 (%).Trend:Decrease 43.81% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 278.3 (%).Trend:Increase 645.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 207.55 (%).Trend:Decrease 25.42% than previous quarter

Overall: increasing (456.14%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 68.27 (%).Trend:Decrease 16.84% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 230.05 (%).Trend:Increase 236.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 71.63 (%).Trend:Decrease 68.86% than previous quarter

Overall: increasing (4.92%). 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 -0.13 (%).Trend:Decrease 98.17% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 38.23 (%).Trend:Decrease 29507.69% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 29.16 (%).Trend:Decrease 23.72% than previous quarter

Overall: increasing (-22530.77%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.85 (%).Trend:Decrease 1.0% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.39 (%).Trend:Decrease 4.24% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.83 (%).Trend:Increase 4.23% than previous quarter

Overall: decreasing (-0.18%). 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 -0.03 (%).Trend:Decrease 96.59% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 2.33 (%).Trend:Decrease 7866.67% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 3.18 (%).Trend:Increase 36.48% than previous quarter

Overall: increasing (-10700.0%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.62 (USD).Trend:Increase 87.88% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.72 (USD).Trend:Increase 16.13% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.3 (USD).Trend:Increase 80.56% than previous quarter

Overall: increasing (109.68%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 shows considerable volatility across key performance indicators.  Working capital efficiency (liabilities and current assets on revenue) exhibits substantial fluctuation, with both metrics increasing. Cost efficiency (ratio of retained earnings to revenue) shows a significant increase, but with high variation.  Selling, general, and administrative (SG&A) expenses are trending downward with little fluctuation.  Investment efficiency (retained earnings on assets) and earning per share both trend upwards, with high variation.