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 44.46 (%).Trend:Decrease 14.15% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 121.46 (%).Trend:Increase 173.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 63.28 (%).Trend:Decrease 47.9% than previous quarter

Overall: increasing (42.33%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 36.13 (%).Trend:Decrease 17.68% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 96.15 (%).Trend:Increase 166.12% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 52.12 (%).Trend:Decrease 45.79% than previous quarter

Overall: increasing (44.26%). 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 -2.87 (%).Trend:Decrease 48.19% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 8.75 (%).Trend:Decrease 404.88% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 10.14 (%).Trend:Increase 15.89% than previous quarter

Overall: increasing (-453.31%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.03 (%).Trend:Decrease 1.35% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.63 (%).Trend:Increase 2.22% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.55 (%).Trend:Decrease 0.29% than previous quarter

Overall: increasing (1.92%). 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 -0.8 (%).Trend:Decrease 23.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 0.82 (%).Trend:Decrease 202.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 1.87 (%).Trend:Increase 128.05% than previous quarter

Overall: increasing (-333.75%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.89 (USD).Trend:Increase 85.42% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.59 (USD).Trend:Increase 78.65% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.45 (USD).Trend:Increase 116.98% than previous quarter

Overall: increasing (287.64%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 show significant fluctuations. Working capital, measured by liabilities and current assets on revenue, shows marked increases, though with significant variation. Cost efficiency demonstrates substantial changes in the ratio of retained earnings to revenue. The SG&A expense ratio is relatively stable. Investment efficiency exhibits major shifts in retained earnings on assets.  Earnings per share show substantial growth overall, but with large quarterly changes.