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 58.48 (%).Trend:Decrease 36.32% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 203.92 (%).Trend:Increase 248.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 101.3 (%).Trend:Decrease 50.32% than previous quarter

Overall: increasing (73.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 56.89 (%).Trend:Decrease 36.15% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 183.89 (%).Trend:Increase 223.24% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 90.82 (%).Trend:Decrease 50.61% than previous quarter

Overall: increasing (59.64%). 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 -29.69 (%).Trend:Decrease 36.86% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -79.29 (%).Trend:Increase 167.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -34.23 (%).Trend:Decrease 56.83% than previous quarter

Overall: decreasing (15.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.83 (%).Trend:Decrease 1.38% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 13.6 (%).Trend:Increase 6.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.22 (%).Trend:Decrease 2.79% than previous quarter

Overall: increasing (3.04%). 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 -32.56 (%).Trend:Decrease 0.52% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -26.95 (%).Trend:Decrease 17.23% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -23.87 (%).Trend:Decrease 11.43% than previous quarter

Overall: increasing (-26.69%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.27 (USD).Trend:Increase 52.35% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.8 (USD).Trend:Decrease 64.76% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.71 (USD).Trend:Increase 113.75% than previous quarter

Overall: decreasing (-24.67%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal significant fluctuations in various key metrics.  Liabilities and current assets on revenue saw increases followed by decreases, highlighting volatile working capital efficiency.  The ratio of retained earnings to revenue showed a significant downward trend with major fluctuations. SG&A expenses were relatively stable, showing a slight overall increase.  Investment efficiency, as measured by retained earnings on assets, maintained a declining trend with notable variation.  Earnings per share also exhibited significant fluctuations throughout the period with a slight decrease in the overall trend.