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 19.1 (%).Trend:Decrease 34.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 55.93 (%).Trend:Increase 192.83% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 26.55 (%).Trend:Decrease 52.53% than previous quarter

Overall: increasing (39.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 12.07 (%).Trend:Decrease 35.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 39.46 (%).Trend:Increase 226.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 17.41 (%).Trend:Decrease 55.88% than previous quarter

Overall: increasing (44.24%). 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 23.14 (%).Trend:Decrease 36.88% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 58.04 (%).Trend:Increase 150.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 27.42 (%).Trend:Decrease 52.76% than previous quarter

Overall: increasing (18.5%). 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 24.75 (%).Trend:Decrease 5.64% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 21.31 (%).Trend:Decrease 13.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 21.55 (%).Trend:Increase 1.13% than previous quarter

Overall: decreasing (-12.93%). Fluctuation: **Little** (low variation).

Earning Per Share


The financial data (Q3 2022 - Q2 2023) reveals significant variability.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue initially surged before experiencing substantial drops.  This instability demands further scrutiny.  In contrast, retained earnings on assets showed a minor, consistent decrease.  Missing data for SG&A and EPS limits the analysis.