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 17.96 (%).Trend:Decrease 28.53% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 53.61 (%).Trend:Increase 198.5% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27.05 (%).Trend:Decrease 49.54% than previous quarter

Overall: increasing (50.61%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 49.7 (%).Trend:Decrease 39.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 158.76 (%).Trend:Increase 219.44% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.91 (%).Trend:Decrease 49.04% than previous quarter

Overall: increasing (62.8%). 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 23.72 (%).Trend:Decrease 23.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 98.99 (%).Trend:Increase 317.33% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 50.84 (%).Trend:Decrease 48.64% than previous quarter

Overall: increasing (114.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.12 (%).Trend:Decrease 0.44% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.79 (%).Trend:Increase 18.31% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.88 (%).Trend:Increase 0.83% than previous quarter

Overall: increasing (19.3%). 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 27.55 (%).Trend:Increase 12.17% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 32.1 (%).Trend:Increase 16.52% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 32.81 (%).Trend:Increase 2.21% than previous quarter

Overall: increasing (19.09%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 15.3 (USD).Trend:Increase 60.88% than previous quarter
Year 2023 Quarter 1: Earning Per Share 4.26 (USD).Trend:Decrease 72.16% than previous quarter
Year 2023 Quarter 2: Earning Per Share 8.63 (USD).Trend:Increase 102.58% than previous quarter

Overall: decreasing (-43.59%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 indicate substantial volatility across key metrics.  Working capital efficiency, characterized by liabilities and current assets on revenue, exhibits significant variation.  Cost efficiency displays substantial fluctuations in the retained earnings ratio, while SG&A expenses are comparatively stable. Investment efficiency reveals steady growth in retained earnings on assets.  Earnings per share, however, demonstrate considerable fluctuations.  Overall financial performance appears volatile.