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 81.13 (%).Trend:Decrease 33.37% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 250.9 (%).Trend:Increase 209.26% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 125.55 (%).Trend:Decrease 49.96% than previous quarter

Overall: increasing (54.75%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 58.0 (%).Trend:Decrease 24.57% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 167.0 (%).Trend:Increase 187.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 67.74 (%).Trend:Decrease 59.44% than previous quarter

Overall: increasing (16.79%). 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 -75.77 (%).Trend:Decrease 33.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -240.28 (%).Trend:Increase 217.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -140.0 (%).Trend:Decrease 41.73% than previous quarter

Overall: decreasing (84.77%). 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 -32.69 (%).Trend:Decrease 1.98% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -35.1 (%).Trend:Increase 7.37% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -42.95 (%).Trend:Increase 22.36% than previous quarter

Overall: decreasing (31.39%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.61 (USD).Trend:Increase 64.29% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.31 (USD).Trend:Decrease 80.75% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.85 (USD).Trend:Increase 174.19% than previous quarter

Overall: decreasing (-47.2%). Fluctuation: **Significant** (high variation).



Working capital efficiency metrics show significant variation. Liabilities on revenue decreased in Q3 2022, then increased dramatically in Q1 2023, followed by a decrease in Q2 2023.  Current assets on revenue followed a similar pattern, rising sharply in Q1 2023 before decreasing again in Q2 2023. Cost efficiency (ratio of retained earnings to revenue) shows a consistent downward trend. Investment efficiency indicates a consistent decrease in retained earnings on assets. EPS displays a substantial decrease in Q1 2023 before increasing in Q2 and Q3 2023.