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 31.23 (%).Trend:Decrease 48.84% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 93.3 (%).Trend:Increase 198.75% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 51.02 (%).Trend:Decrease 45.32% than previous quarter

Overall: increasing (63.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 31.54 (%).Trend:Decrease 41.11% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 115.64 (%).Trend:Increase 266.65% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 54.58 (%).Trend:Decrease 52.8% than previous quarter

Overall: increasing (73.05%). 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 -5.18 (%).Trend:Decrease 67.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 2.21 (%).Trend:Decrease 142.66% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 1.86 (%).Trend:Decrease 15.84% than previous quarter

Overall: increasing (-135.91%). 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 -9.19 (%).Trend:Decrease 45.97% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 1.12 (%).Trend:Decrease 112.19% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 1.79 (%).Trend:Increase 59.82% than previous quarter

Overall: increasing (-119.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.7 (USD).Trend:Increase 2250.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.96 (USD).Trend:Decrease 15.74% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.45 (USD).Trend:Increase 12.37% than previous quarter

Overall: decreasing (-5.32%). Fluctuation: **Little** (low variation).



Financial statements from Q3 2022 to Q2 2023 reveal significant volatility across key performance indicators.  Liabilities and current assets on revenue demonstrate a pattern of substantial increases and decreases. Cost efficiency, as measured by the retained earnings-to-revenue ratio, increases overall, but with extreme quarter-to-quarter variation. Investment efficiency shows significant fluctuations, while earnings per share have a slight decline overall, with low quarter-to-quarter variations. The data highlight considerable risk and uncertainty.