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 24.34 (%).Trend:Decrease 32.43% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 72.78 (%).Trend:Increase 199.01% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.5 (%).Trend:Decrease 51.22% than previous quarter

Overall: increasing (45.85%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 77.86 (%).Trend:Decrease 30.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 226.8 (%).Trend:Increase 191.29% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 116.01 (%).Trend:Decrease 48.85% than previous quarter

Overall: increasing (49.0%). 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 91.86 (%).Trend:Decrease 33.42% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 256.43 (%).Trend:Increase 179.15% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 126.55 (%).Trend:Decrease 50.65% than previous quarter

Overall: increasing (37.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.48 (%).Trend:Decrease 1.68% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 23.74 (%).Trend:Increase 1.11% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.2 (%).Trend:Decrease 2.27% than previous quarter

Overall: decreasing (-1.19%). 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 66.89 (%).Trend:Increase 0.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 64.41 (%).Trend:Decrease 3.71% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 64.3 (%).Trend:Decrease 0.17% than previous quarter

Overall: decreasing (-3.87%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial data from Q3 2022 to Q2 2023 reveal significant volatility in working capital and revenue ratios, which increased in Q1 2023 before decreasing in Q2 2023.  A similarly variable trend is shown by retained earnings, though SG&A ratios fluctuate minimally. Investment efficiency, as measured by retained earnings on assets, shows a slight decrease overall with little variation. The data highlight the need for careful monitoring of financial performance and potentially further analysis into contributing factors.