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 27.77 (%).Trend:Decrease 32.87% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 81.92 (%).Trend:Increase 194.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 42.96 (%).Trend:Decrease 47.56% than previous quarter

Overall: increasing (54.7%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 54.82 (%).Trend:Decrease 31.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 159.95 (%).Trend:Increase 191.77% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 76.5 (%).Trend:Decrease 52.17% than previous quarter

Overall: increasing (39.55%). 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 118.34 (%).Trend:Decrease 35.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 334.39 (%).Trend:Increase 182.57% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 168.02 (%).Trend:Decrease 49.75% than previous quarter

Overall: increasing (41.98%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.79 (%).Trend:Decrease 3.49% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.84 (%).Trend:Increase 9.73% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.24 (%).Trend:Decrease 5.07% than previous quarter

Overall: increasing (4.17%). 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 44.56 (%).Trend:Increase 0.68% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 45.01 (%).Trend:Increase 1.01% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 46.04 (%).Trend:Increase 2.29% than previous quarter

Overall: increasing (3.32%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.41 (USD).Trend:Increase 85.53% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.68 (USD).Trend:Decrease 51.77% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.64 (USD).Trend:Increase 141.18% than previous quarter

Overall: increasing (16.31%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals significant volatility in working capital efficiency.  Liabilities and current assets on revenue exhibit substantial increases and decreases, suggesting a dynamic financial position. Cost efficiency, measured by retained earnings and SG&A expense ratios, also displays significant fluctuations.  However, the SG&A expense ratio exhibits relatively stable behavior.  Investment efficiency, gauged by retained earnings on assets, shows a moderate, steady increase.  Earning Per Share demonstrates significant volatility, showing strong increases and decreases during this period.