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 77.01 (%).Trend:Decrease 40.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 203.17 (%).Trend:Increase 163.82% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 95.25 (%).Trend:Decrease 53.12% than previous quarter

Overall: increasing (23.69%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 31.69 (%).Trend:Decrease 34.27% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 84.69 (%).Trend:Increase 167.25% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 42.34 (%).Trend:Decrease 50.01% than previous quarter

Overall: increasing (33.61%). 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 -35.66 (%).Trend:Decrease 45.47% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -94.02 (%).Trend:Increase 163.66% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -41.46 (%).Trend:Decrease 55.9% than previous quarter

Overall: decreasing (16.26%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.19 (%).Trend:Increase 0.22% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.76 (%).Trend:Decrease 4.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.65 (%).Trend:Decrease 1.26% than previous quarter

Overall: decreasing (-5.88%). Fluctuation: **Little** (low 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 -28.61 (%).Trend:Decrease 15.65% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -29.24 (%).Trend:Increase 2.2% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -26.37 (%).Trend:Decrease 9.82% than previous quarter

Overall: increasing (-7.83%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.39 (USD).Trend:Increase 64.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.35 (USD).Trend:Decrease 56.4% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.35 (USD).Trend:Increase 85.11% than previous quarter

Overall: decreasing (-19.29%). Fluctuation: **Significant** (high variation).



The period from Q3 2022 to Q2 2023 shows significant fluctuations in key financial metrics. Liabilities and current assets on revenue both increased overall. The ratio of retained earnings to revenue decreased, indicating potential profitability challenges, while the SG&A expense ratio saw a small decline. Retained earnings on assets increased slightly despite volatility. Earnings per share experienced significant swings and ended lower.