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 23.32 (%).Trend:Decrease 38.23% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 96.57 (%).Trend:Increase 314.11% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 44.89 (%).Trend:Decrease 53.52% than previous quarter

Overall: increasing (92.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 57.51 (%).Trend:Decrease 47.05% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 354.69 (%).Trend:Increase 516.74% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 115.97 (%).Trend:Decrease 67.3% than previous quarter

Overall: increasing (101.65%). 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 292.41 (%).Trend:Decrease 28.82% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 2266.34 (%).Trend:Increase 675.06% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 727.03 (%).Trend:Decrease 67.92% than previous quarter

Overall: increasing (148.63%). 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 61.31 (%).Trend:Increase 4.02% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 58.1 (%).Trend:Decrease 5.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 56.32 (%).Trend:Decrease 3.06% than previous quarter

Overall: decreasing (-8.14%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.44 (USD).Trend:Increase 8.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.41 (USD).Trend:Decrease 109.23% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.44 (USD).Trend:Increase 251.22% than previous quarter

Overall: decreasing (-132.43%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 present significant fluctuations in various key indicators.  Liabilities and current assets on revenue display erratic trends, both exhibiting increases and decreases. The ratio of retained earnings to revenue shows a significant increase, though with large variations.  Retained earnings on assets experience a modest decrease. Earnings per share show substantial volatility, experiencing significant declines.  These findings suggest instability in financial performance.