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 31.32 (%).Trend:Decrease 44.47% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 163.96 (%).Trend:Increase 423.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 75.72 (%).Trend:Decrease 53.82% than previous quarter

Overall: increasing (141.76%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 38.54 (%).Trend:Decrease 41.84% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 193.75 (%).Trend:Increase 402.72% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 90.93 (%).Trend:Decrease 53.07% than previous quarter

Overall: increasing (135.94%). 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 13.85 (%).Trend:Decrease 17.41% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 58.3 (%).Trend:Increase 320.94% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 26.46 (%).Trend:Decrease 54.61% than previous quarter

Overall: increasing (91.05%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 16.51 (%).Trend:Decrease 4.51% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.23 (%).Trend:Increase 28.59% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.86 (%).Trend:Decrease 11.16% than previous quarter

Overall: increasing (14.23%). Fluctuation: **Neutral** (moderate 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 13.84 (%).Trend:Increase 36.62% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 12.78 (%).Trend:Decrease 7.66% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 13.32 (%).Trend:Increase 4.23% than previous quarter

Overall: decreasing (-3.76%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 8.14 (USD).Trend:Increase 0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.62 (USD).Trend:Decrease 92.38% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.21 (USD).Trend:Increase 256.45% than previous quarter

Overall: decreasing (-72.85%). Fluctuation: **Significant** (high variation).



The financial statements, covering working capital, cost, investment, and earnings efficiency from Q3 2022 to Q2 2023, show considerable fluctuation. Liabilities and current assets on revenue demonstrate significant and erratic changes.  Retained earnings to revenue ratios also show significant volatility, while SG&A expense ratios demonstrate a neutral pattern.  Investment efficiency, gauged by retained earnings on assets, shows low variability, whereas earnings per share display significant changes over the period. Overall, there's a clear trend of increasing liabilities and current assets on revenue, but a mix of increasing and decreasing tendencies in other key efficiency metrics.