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 54.46 (%).Trend:Decrease 36.66% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 173.29 (%).Trend:Increase 218.2% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 80.72 (%).Trend:Decrease 53.42% than previous quarter

Overall: increasing (48.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 83.24 (%).Trend:Decrease 35.15% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 279.0 (%).Trend:Increase 235.18% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 130.11 (%).Trend:Decrease 53.37% than previous quarter

Overall: increasing (56.31%). 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 80.38 (%).Trend:Decrease 33.94% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 248.52 (%).Trend:Increase 209.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 120.0 (%).Trend:Decrease 51.71% than previous quarter

Overall: increasing (49.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.85 (%).Trend:Decrease 5.66% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 24.71 (%).Trend:Increase 31.09% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 24.12 (%).Trend:Decrease 2.39% than previous quarter

Overall: increasing (27.96%). 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 65.72 (%).Trend:Increase 2.67% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 64.59 (%).Trend:Decrease 1.72% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 66.06 (%).Trend:Increase 2.28% than previous quarter

Overall: increasing (0.52%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.58 (USD).Trend:Increase 5700.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -4.81 (USD).Trend:Decrease 929.31% than previous quarter
Year 2023 Quarter 2: Earning Per Share -5.61 (USD).Trend:Increase 16.63% than previous quarter

Overall: decreasing (-1067.24%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023,  Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue showed significant increases followed by decreases.  SG&A expenses increased moderately. Retained Earnings on Assets remained relatively stable. Earnings Per Share showed a dramatic decrease.  All metrics exhibited significant fluctuations except for Retained Earning on Assets and SG&A.  Three quarters of data are included.