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 16.67 (%).Trend:Decrease 36.25% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 58.22 (%).Trend:Increase 249.25% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.55 (%).Trend:Decrease 47.53% than previous quarter

Overall: increasing (83.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 67.25 (%).Trend:Decrease 33.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 206.81 (%).Trend:Increase 207.52% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 57.08 (%).Trend:Decrease 72.4% than previous quarter

Overall: decreasing (-15.12%). 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 12.64 (%).Trend:Decrease 29.42% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 33.2 (%).Trend:Increase 162.66% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 13.89 (%).Trend:Decrease 58.16% than previous quarter

Overall: increasing (9.89%). 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 4.76 (%).Trend:Increase 8.68% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 4.07 (%).Trend:Decrease 14.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 3.41 (%).Trend:Decrease 16.22% than previous quarter

Overall: decreasing (-28.36%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 reveal a volatile financial picture. Liabilities on revenue trended upwards, though with significant fluctuation.  Current assets on revenue decreased significantly.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also showed an overall increase, but with large variations.  Investment efficiency demonstrated a downward trend in retained earnings on assets. The data overall suggests substantial volatility across various financial metrics.