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 20.24 (%).Trend:Decrease 33.7% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 59.22 (%).Trend:Increase 192.59% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.48 (%).Trend:Decrease 48.53% than previous quarter

Overall: increasing (50.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 28.16 (%).Trend:Decrease 38.27% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 84.36 (%).Trend:Increase 199.57% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 39.55 (%).Trend:Decrease 53.12% than previous quarter

Overall: increasing (40.45%). 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 46.62 (%).Trend:Decrease 32.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 142.24 (%).Trend:Increase 205.11% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 72.86 (%).Trend:Decrease 48.78% than previous quarter

Overall: increasing (56.28%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 38.31 (%).Trend:Increase 3.09% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 38.52 (%).Trend:Increase 0.55% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 39.21 (%).Trend:Increase 1.79% than previous quarter

Overall: increasing (2.35%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 12.36 (USD).Trend:Increase 52.4% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.37 (USD).Trend:Decrease 72.73% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.46 (USD).Trend:Increase 91.69% than previous quarter

Overall: decreasing (-47.73%). Fluctuation: **Significant** (high variation).



Financial results from Q3 2022 to Q2 2023 demonstrate substantial fluctuations in key financial indicators.  Liabilities and current assets on revenue showed both increases and decreases across the period, exhibiting high volatility. Cost efficiency (ratio of retained earnings to revenue) saw an increase but with significant quarterly variations. Investment efficiency remained relatively steady. Earnings per share fluctuated greatly, resulting in a decrease overall.