Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 -10.41 (%).Trend:Decrease 12.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -74.39 (%).Trend:Increase 614.6% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -41.53 (%).Trend:Decrease 44.17% than previous quarter

Overall: decreasing (298.94%). 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 -1.05 (%).Trend:Increase 32.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -2.53 (%).Trend:Increase 140.95% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -2.84 (%).Trend:Increase 12.25% than previous quarter

Overall: decreasing (170.48%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.28 (USD).Trend:Increase 55.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.16 (USD).Trend:Decrease 157.14% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.08 (USD).Trend:Decrease 50.0% than previous quarter

Overall: decreasing (-128.57%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows significant fluctuation across key metrics.  Retained earnings as a percentage of revenue is decreasing sharply, with a large swing in Q1 2023.  Investment efficiency and profitability, as measured by retained earnings on assets and earnings per share, also show substantial declines and significant volatility.  These trends suggest potential issues with cost management and profitability, requiring further investigation.