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 166.1 (%).Trend:Decrease 31.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 395.71 (%).Trend:Increase 138.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 201.7 (%).Trend:Decrease 49.03% than previous quarter

Overall: increasing (21.43%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 211.35 (%).Trend:Decrease 31.08% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 512.11 (%).Trend:Increase 142.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 262.98 (%).Trend:Decrease 48.65% than previous quarter

Overall: increasing (24.43%). 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 52.52 (%).Trend:Decrease 29.31% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 146.12 (%).Trend:Increase 178.22% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 76.86 (%).Trend:Decrease 47.4% than previous quarter

Overall: increasing (46.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.94 (%).Trend:Decrease 2.51% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.26 (%).Trend:Increase 1.07% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.48 (%).Trend:Increase 0.73% than previous quarter

Overall: increasing (1.8%). 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 17.49 (%).Trend:Increase 5.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 19.03 (%).Trend:Increase 8.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 19.66 (%).Trend:Increase 3.31% than previous quarter

Overall: increasing (12.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 64.32% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.05 (USD).Trend:Decrease 65.46% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.05 (USD).Trend:Increase 95.24% than previous quarter

Overall: decreasing (-32.57%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows significant volatility in working capital efficiency, with fluctuating increases in both liabilities and current assets on revenue. Cost efficiency reveals a large increase in the ratio of retained earnings to revenue, but the SG&A expense ratio shows stable trends. Investment efficiency continues consistent upward trends in retained earnings on assets.  Earnings per share demonstrate significant fluctuations, with a drop in Q1 2023 and a significant increase in Q2.