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 20.09 (%).Trend:Decrease 38.6% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 83.09 (%).Trend:Increase 313.59% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 44.32 (%).Trend:Decrease 46.66% than previous quarter

Overall: increasing (120.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 70.95 (%).Trend:Decrease 34.24% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 270.99 (%).Trend:Increase 281.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 116.02 (%).Trend:Decrease 57.19% than previous quarter

Overall: increasing (63.52%). 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 84.22 (%).Trend:Decrease 33.3% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 332.51 (%).Trend:Increase 294.81% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 130.06 (%).Trend:Decrease 60.89% than previous quarter

Overall: increasing (54.43%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 49.65 (%).Trend:Decrease 1.9% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 61.87 (%).Trend:Increase 24.61% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 58.98 (%).Trend:Decrease 4.67% than previous quarter

Overall: increasing (18.79%). Fluctuation: **Neutral** (moderate 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 63.22 (%).Trend:Increase 2.63% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 65.0 (%).Trend:Increase 2.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 61.59 (%).Trend:Decrease 5.25% than previous quarter

Overall: decreasing (-2.58%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.37 (USD).Trend:Increase 85.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.21 (USD).Trend:Decrease 156.76% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.15 (USD).Trend:Increase 447.62% than previous quarter

Overall: decreasing (-410.81%). Fluctuation: **Significant** (high variation).



Financial statement data for Q3 2022 to Q2 2023 displays considerable volatility. Working capital efficiency shows significant variation in liabilities and current assets on revenue, with an overall increase. Cost efficiency, measured by the ratio of retained earnings to revenue, indicates a marked increase but with significant volatility.  SG&A expense ratio shows an overall increase with moderate variation. Investment efficiency exhibits a slight decrease, showing low variation. Earnings per share reveals a substantial decrease, yet with substantial variation.