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 64.91 (%).Trend:Decrease 29.59% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 198.84 (%).Trend:Increase 206.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 92.06 (%).Trend:Decrease 53.7% than previous quarter

Overall: increasing (41.83%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 126.37 (%).Trend:Decrease 27.56% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 269.81 (%).Trend:Increase 113.51% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 134.68 (%).Trend:Decrease 50.08% than previous quarter

Overall: increasing (6.58%). 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 63.06 (%).Trend:Decrease 31.69% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 193.2 (%).Trend:Increase 206.37% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96.32 (%).Trend:Decrease 50.14% than previous quarter

Overall: increasing (52.74%). 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 13.37 (%).Trend:Increase 8.61% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 14.32 (%).Trend:Increase 7.11% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 14.91 (%).Trend:Increase 4.12% than previous quarter

Overall: increasing (11.52%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.6 (USD).Trend:Decrease 1300.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share -0.1 (USD).Trend:Decrease 116.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.14 (USD).Trend:Decrease 240.0% than previous quarter

Overall: decreasing (-76.67%). Fluctuation: **Significant** (high variation).



Key findings from Q3 2022 to Q2 2023 show significant fluctuations in several key financial metrics. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all increased overall, but with high variability.  Retained earnings on assets showed a small, consistent increase.  However, earnings per share experienced a substantial overall decline, highlighting significant volatility within the period.