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 50.32 (%).Trend:Decrease 35.87% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 92.49 (%).Trend:Increase 83.8% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.96 (%).Trend:Decrease 47.06% than previous quarter

Overall: decreasing (-2.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 20.76 (%).Trend:Decrease 19.85% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 84.77 (%).Trend:Increase 308.33% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 42.17 (%).Trend:Decrease 50.25% than previous quarter

Overall: increasing (103.13%). 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 -78.44 (%).Trend:Decrease 43.85% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -244.45 (%).Trend:Increase 211.64% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -149.41 (%).Trend:Decrease 38.88% than previous quarter

Overall: decreasing (90.48%). 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 -47.08 (%).Trend:Decrease 13.76% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -29.07 (%).Trend:Decrease 38.25% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -29.3 (%).Trend:Increase 0.79% than previous quarter

Overall: increasing (-37.77%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.48 (USD).Trend:Decrease 7500.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.98 (USD).Trend:Increase 33.78% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.1 (USD).Trend:Increase 6.06% than previous quarter

Overall: increasing (41.89%). Fluctuation: **Neutral** (moderate variation).



Financial statements from Q3 2022 to Q2 2023 indicate significant fluctuations in working capital efficiency. Liabilities on revenue decreased initially and then increased and decreased again. Current assets on revenue similarly displayed substantial volatility, significantly increasing in Q1 2023.  Cost efficiency, measured by the ratio of retained earnings to revenue, displays a consistent downward trend. Invest efficiency shows a fluctuating trend in retained earnings on assets. Earnings per share show an increasing overall trend, with fluctuations in the period.