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 14.23 (%).Trend:Decrease 34.66% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 43.63 (%).Trend:Increase 206.61% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 19.12 (%).Trend:Decrease 56.18% than previous quarter

Overall: increasing (34.36%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 28.33 (%).Trend:Decrease 31.73% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 85.53 (%).Trend:Increase 201.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 43.13 (%).Trend:Decrease 49.57% than previous quarter

Overall: increasing (52.24%). 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 28.4 (%).Trend:Decrease 41.41% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 77.27 (%).Trend:Increase 172.08% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 40.59 (%).Trend:Decrease 47.47% than previous quarter

Overall: increasing (42.92%). 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 24.18 (%).Trend:Decrease 11.14% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.48 (%).Trend:Increase 5.38% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.15 (%).Trend:Increase 6.55% than previous quarter

Overall: increasing (12.28%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -2.67 (USD).Trend:Decrease 990.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.21 (USD).Trend:Decrease 145.32% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.94 (USD).Trend:Increase 142.98% than previous quarter

Overall: increasing (-210.11%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal substantial fluctuations in working capital efficiency, with liabilities and current assets on revenue showing significant increases and decreases. Cost efficiency (ratio of retained earnings to revenue) also exhibits substantial variation. Investment efficiency (retained earnings on assets) demonstrates consistent, low variation.  Earnings per share show significant fluctuations, including negative values, but return to positive in subsequent quarters.