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 42.97 (%).Trend:Decrease 32.46% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 118.25 (%).Trend:Increase 175.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 57.12 (%).Trend:Decrease 51.7% than previous quarter

Overall: increasing (32.93%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 64.43 (%).Trend:Decrease 33.09% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 215.99 (%).Trend:Increase 235.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 101.64 (%).Trend:Decrease 52.94% than previous quarter

Overall: increasing (57.75%). 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 81.18 (%).Trend:Decrease 36.7% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 266.91 (%).Trend:Increase 228.79% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 131.87 (%).Trend:Decrease 50.59% than previous quarter

Overall: increasing (62.44%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.62 (%).Trend:Increase 3.94% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.45 (%).Trend:Increase 11.01% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 19.05 (%).Trend:Increase 3.25% than previous quarter

Overall: increasing (14.62%). 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 53.45 (%).Trend:Decrease 0.74% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 50.73 (%).Trend:Decrease 5.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 52.05 (%).Trend:Increase 2.6% than previous quarter

Overall: decreasing (-2.62%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share -0.13 (USD).Trend:Decrease 101.59% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.26 (USD).Trend:Decrease 1069.23% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.85 (USD).Trend:Increase 126.19% than previous quarter

Overall: increasing (-2292.31%). Fluctuation: **Significant** (high variation).



The provided data (Q3 2022 - Q2 2023) indicates substantial volatility in several key financial metrics. Liabilities on Revenue and Current Assets on Revenue show overall increases but with significant fluctuations.  The Ratio of Retained Earnings to Revenue also increased significantly, exhibiting high variation. In contrast, the SG&A Expense Ratio increased only slightly. Retained Earnings on Assets showed a small overall decrease, while Earnings Per Share, although increasing overall, had extreme fluctuations.