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 67.49 (%).Trend:Decrease 43.05% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 185.76 (%).Trend:Increase 175.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 65.03 (%).Trend:Decrease 64.99% than previous quarter

Overall: decreasing (-3.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 145.84 (%).Trend:Decrease 36.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 446.35 (%).Trend:Increase 206.05% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 173.18 (%).Trend:Decrease 61.2% than previous quarter

Overall: increasing (18.75%). 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 49.59 (%).Trend:Decrease 29.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 191.93 (%).Trend:Increase 287.03% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 88.47 (%).Trend:Decrease 53.91% than previous quarter

Overall: increasing (78.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.29 (%).Trend:Increase 6.28% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Increase 27.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.87 (%).Trend:Decrease 6.45% than previous quarter

Overall: increasing (19.06%). 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 31.04 (%).Trend:Increase 11.29% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 39.05 (%).Trend:Increase 25.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 45.67 (%).Trend:Increase 16.95% than previous quarter

Overall: increasing (47.13%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.29 (USD).Trend:Increase 52.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.5 (USD).Trend:Decrease 78.17% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.81 (USD).Trend:Increase 62.0% than previous quarter

Overall: decreasing (-64.63%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal significant fluctuations in key performance indicators. Working capital efficiency is highly variable, with liabilities demonstrating decreases followed by a significant increase. Current assets show increases overall but fluctuate considerably. Cost efficiency shows substantial variation, with a major increase followed by a significant decrease. SG&A expense ratio shows a steady upward trend with minor fluctuations. Investment efficiency remains relatively stable with a consistent increase in retained earnings on assets. Earnings per share present significant fluctuation, with a notable decrease followed by an increase.