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 21.46 (%).Trend:Decrease 34.89% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 77.42 (%).Trend:Increase 260.76% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 45.33 (%).Trend:Decrease 41.45% than previous quarter

Overall: increasing (111.23%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 45.67 (%).Trend:Decrease 39.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 160.67 (%).Trend:Increase 251.81% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.73 (%).Trend:Decrease 49.75% than previous quarter

Overall: increasing (76.77%). 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 111.62 (%).Trend:Decrease 33.15% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 401.17 (%).Trend:Increase 259.41% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 197.5 (%).Trend:Decrease 50.77% than previous quarter

Overall: increasing (76.94%). 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 107.83 (%).Trend:Increase 5.33% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 105.86 (%).Trend:Decrease 1.83% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 102.38 (%).Trend:Decrease 3.29% than previous quarter

Overall: decreasing (-5.05%). Fluctuation: **Little** (low variation).

Earning Per Share


Financial statements from Q3 2022 to Q2 2023 show substantial increases and decreases. Liabilities and current assets on revenue display significant increases overall, despite substantial quarter-to-quarter fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, demonstrates a similar pattern of substantial increases and high volatility.  Conversely, investment efficiency reveals a modest overall decrease in retained earnings on assets, with limited quarter-to-quarter fluctuation.