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 15.07 (%).Trend:Decrease 48.34% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 49.45 (%).Trend:Increase 228.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 23.32 (%).Trend:Decrease 52.84% than previous quarter

Overall: increasing (54.74%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 18.26 (%).Trend:Decrease 42.18% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 63.12 (%).Trend:Increase 245.67% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 34.17 (%).Trend:Decrease 45.87% than previous quarter

Overall: increasing (87.13%). 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 4.01 (%).Trend:Increase 141.57% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 25.95 (%).Trend:Increase 547.13% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 18.46 (%).Trend:Decrease 28.86% than previous quarter

Overall: increasing (360.35%). 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 10.85 (%).Trend:Increase 291.7% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 18.36 (%).Trend:Increase 69.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.28 (%).Trend:Increase 32.24% than previous quarter

Overall: increasing (123.78%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 18.46 (USD).Trend:Increase 88.75% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.97 (USD).Trend:Decrease 83.91% than previous quarter
Year 2023 Quarter 2: Earning Per Share 11.04 (USD).Trend:Increase 271.72% than previous quarter

Overall: decreasing (-40.2%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show significant fluctuations in key metrics like liabilities and current assets on revenue, ratios of retained earnings to revenue, retained earnings on assets, and earnings per share.  Overall trends are apparent, but detailed analysis is needed to identify causes and potential implications of the significant variation.