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 88.68 (%).Trend:Decrease 33.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 258.4 (%).Trend:Increase 191.38% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 137.0 (%).Trend:Decrease 46.98% than previous quarter

Overall: increasing (54.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 95.14 (%).Trend:Decrease 36.05% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 345.3 (%).Trend:Increase 262.94% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 190.92 (%).Trend:Decrease 44.71% than previous quarter

Overall: increasing (100.67%). 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 -59.35 (%).Trend:Decrease 26.72% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -102.88 (%).Trend:Increase 73.34% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -40.41 (%).Trend:Decrease 60.72% than previous quarter

Overall: increasing (-31.91%). 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 -34.86 (%).Trend:Increase 14.82% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -19.01 (%).Trend:Decrease 45.47% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -13.79 (%).Trend:Decrease 27.46% than previous quarter

Overall: increasing (-60.44%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.68 (USD).Trend:Increase 74.36% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.32 (USD).Trend:Decrease 52.94% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.66 (USD).Trend:Increase 106.25% than previous quarter

Overall: decreasing (-2.94%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation, with liabilities on revenue increasing from Q3 2022 to Q1 2023 (191.38% increase) and then decreasing to Q2 2023. Current assets on revenue also display significant volatility, rising substantially in Q1 2023, before dropping in Q2 and Q3. Cost efficiency exhibits a similar pattern of fluctuation, with the ratio of retained earnings to revenue increasing dramatically in Q1 2023, followed by decreases in subsequent quarters. Investment efficiency shows similar but less extreme fluctuations. Earnings per share increased in Q3 2022, then decreased significantly in Q1 2023 before climbing again in Q2 2023.  Overall trends show inconsistent performance across the various metrics.