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 38.1 (%).Trend:Decrease 35.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 118.75 (%).Trend:Increase 211.68% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56.64 (%).Trend:Decrease 52.3% than previous quarter

Overall: increasing (48.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 70.98 (%).Trend:Decrease 33.92% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 231.56 (%).Trend:Increase 226.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 120.24 (%).Trend:Decrease 48.07% than previous quarter

Overall: increasing (69.4%). 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 64.27 (%).Trend:Decrease 33.34% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 205.78 (%).Trend:Increase 220.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 104.54 (%).Trend:Decrease 49.2% than previous quarter

Overall: increasing (62.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.39 (%).Trend:Increase 0.03% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.88 (%).Trend:Increase 18.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.7 (%).Trend:Decrease 3.38% than previous quarter

Overall: increasing (14.66%). 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 42.41 (%).Trend:Increase 3.87% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 33.25 (%).Trend:Decrease 21.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.37 (%).Trend:Increase 0.36% than previous quarter

Overall: decreasing (-21.32%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.6 (USD).Trend:Increase 70.02% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.03 (USD).Trend:Decrease 86.45% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 94.17% than previous quarter

Overall: decreasing (-73.68%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 present notable volatility in various performance indicators.  Working capital efficiency shows alternating declines and increases for liabilities and current assets relative to revenue.  Cost efficiency exhibits significant fluctuations in the ratio of retained earnings to revenue.  SG&A expenses trend upwards with minor variations.  Invest efficiency drops after a small increase. Earnings per share reveal a substantial decrease overall.