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 126.42 (%).Trend:Decrease 41.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 419.6 (%).Trend:Increase 231.91% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 199.05 (%).Trend:Decrease 52.56% than previous quarter

Overall: increasing (57.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 97.96 (%).Trend:Decrease 34.03% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 312.42 (%).Trend:Increase 218.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 146.78 (%).Trend:Decrease 53.02% than previous quarter

Overall: increasing (49.84%). 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 24.72 (%).Trend:Decrease 34.2% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -431.37 (%).Trend:Decrease 1845.02% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -303.86 (%).Trend:Decrease 29.56% than previous quarter

Overall: decreasing (-1329.21%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.6 (%).Trend:Decrease 2.59% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.6 (%).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.07 (%).Trend:Decrease 1.85% than previous quarter

Overall: decreasing (-1.85%). 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 3.41 (%).Trend:Increase 0.29% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -24.79 (%).Trend:Decrease 826.98% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -41.15 (%).Trend:Increase 65.99% than previous quarter

Overall: decreasing (-1306.74%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.06 (USD).Trend:Increase 63.08% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.24 (USD).Trend:Decrease 77.36% than previous quarter
Year 2023 Quarter 2: Earning Per Share -10.91 (USD).Trend:Decrease 4645.83% than previous quarter

Overall: decreasing (-1129.25%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 showcases high variability in key financial indicators.  Liabilities and current assets on revenue fluctuate significantly. The ratio of retained earnings to revenue decreased dramatically, which is concerning for profitability.  Selling, General, and Administrative (SG&A) expenses show a stable, downward trend.  Investment efficiency displays a large negative trend in retained earnings on assets. Earnings per share declined significantly throughout the period, highlighting issues with profitability.