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 24.18 (%).Trend:Decrease 35.57% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 142.77 (%).Trend:Increase 490.45% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 55.59 (%).Trend:Decrease 61.06% than previous quarter

Overall: increasing (129.9%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 77.56 (%).Trend:Decrease 24.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 548.01 (%).Trend:Increase 606.56% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 228.0 (%).Trend:Decrease 58.39% than previous quarter

Overall: increasing (193.97%). 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 -43.5 (%).Trend:Decrease 41.27% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue -296.78 (%).Trend:Increase 582.25% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue -130.21 (%).Trend:Decrease 56.13% than previous quarter

Overall: decreasing (199.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.6 (%).Trend:Increase 4.09% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.96 (%).Trend:Increase 185.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.55 (%).Trend:Decrease 21.37% than previous quarter

Overall: increasing (124.11%). Fluctuation: **Significant** (high 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 -28.7 (%).Trend:Decrease 19.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets -26.49 (%).Trend:Decrease 7.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets -27.68 (%).Trend:Increase 4.49% than previous quarter

Overall: increasing (-3.55%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.28 (USD).Trend:Increase 39.13% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.03 (USD).Trend:Decrease 102.34% than previous quarter
Year 2023 Quarter 2: Earning Per Share -0.06 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-104.69%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q2 2023 show substantial fluctuations across key metrics. Working capital efficiency demonstrates increasing trends for both liabilities and current assets on revenue, with significant variation. Cost efficiency displays a decreasing trend in the ratio of retained earnings to revenue, and an increasing SG&A expense ratio.  Investment efficiency shows an increasing trend in retained earnings on assets. Earnings per share saw a significant decrease overall, indicating considerable quarterly volatility.