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 23.38 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 69.9 (%).Trend:Increase 198.97% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 32.71 (%).Trend:Decrease 53.2% than previous quarter

Overall: increasing (39.91%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 97.89 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 311.64 (%).Trend:Increase 218.36% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 159.1 (%).Trend:Decrease 48.95% than previous quarter

Overall: increasing (62.53%). 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 181.31 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 277.01 (%).Trend:Increase 52.78% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 144.07 (%).Trend:Decrease 47.99% than previous quarter

Overall: decreasing (-20.54%). 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 106.03 (%).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 53.21 (%).Trend:Decrease 49.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 55.27 (%).Trend:Increase 3.87% than previous quarter

Overall: decreasing (-47.87%). Fluctuation: **Significant** (high variation).

Earning Per Share


Financial statements reveal substantial fluctuations in key financial metrics between Q3 2022 and Q2 2023.  Working capital efficiency metrics, liabilities on revenue, and current assets on revenue, displayed sharp increases followed by substantial decreases. This indicates significant volatility in the company's operational efficiency. Cost efficiency, as measured by the ratio of retained earnings to revenue, showed a substantial overall decrease, further emphasizing the dynamic nature of the company's financial performance.  Investment efficiency, as indicated by retained earnings on assets, also experienced a considerable decrease with notable variations.  These patterns suggest a need for further investigation into the specific drivers of these trends.