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 25.79 (%).Trend:Decrease 34.99% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 68.87 (%).Trend:Increase 167.04% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.86 (%).Trend:Decrease 49.38% than previous quarter

Overall: increasing (35.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 65.97 (%).Trend:Decrease 35.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 186.54 (%).Trend:Increase 182.76% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 97.19 (%).Trend:Decrease 47.9% than previous quarter

Overall: increasing (47.32%). 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 95.37 (%).Trend:Decrease 33.81% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 264.69 (%).Trend:Increase 177.54% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 137.7 (%).Trend:Decrease 47.98% than previous quarter

Overall: increasing (44.39%). 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 83.94 (%).Trend:Increase 3.71% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 79.91 (%).Trend:Decrease 4.8% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 80.51 (%).Trend:Increase 0.75% than previous quarter

Overall: decreasing (-4.09%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.68 (USD).Trend:Increase 45.73% than previous quarter
Year 2023 Quarter 1: Earning Per Share 4.33 (USD).Trend:Decrease 43.62% than previous quarter
Year 2023 Quarter 2: Earning Per Share 8.48 (USD).Trend:Increase 95.84% than previous quarter

Overall: increasing (10.42%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show significant volatility across various metrics.  Working capital efficiency indicators (liabilities and current assets on revenue) are highly variable. Cost efficiency (retained earnings to revenue) shows substantial fluctuation over the period. Invest Efficiency, measured by retained earnings on assets, displays little fluctuation. Earnings per share show significant volatility, with substantial increases and decreases across quarters.  The overall trend shows growth in earnings per share, but with notable quarter-to-quarter variability.