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 17.12 (%).Trend:Decrease 31.55% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 49.6 (%).Trend:Increase 189.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 25.2 (%).Trend:Decrease 49.19% than previous quarter

Overall: increasing (47.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 66.6 (%).Trend:Decrease 32.52% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 205.31 (%).Trend:Increase 208.27% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.29 (%).Trend:Decrease 50.18% than previous quarter

Overall: increasing (53.59%). 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 62.12 (%).Trend:Decrease 30.37% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 184.06 (%).Trend:Increase 196.3% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 92.87 (%).Trend:Decrease 49.54% than previous quarter

Overall: increasing (49.5%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.32 (%).Trend:Decrease 0.07% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 14.49 (%).Trend:Increase 1.19% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.02 (%).Trend:Decrease 3.24% than previous quarter

Overall: decreasing (-2.09%). 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 52.73 (%).Trend:Increase 3.86% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 53.03 (%).Trend:Increase 0.57% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.31 (%).Trend:Increase 2.41% than previous quarter

Overall: increasing (3.0%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 6.13 (USD).Trend:Increase 55.19% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.8 (USD).Trend:Decrease 54.32% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.85 (USD).Trend:Increase 108.93% than previous quarter

Overall: decreasing (-4.57%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 exhibit significant fluctuation. Working capital efficiency displays increases in liabilities and current assets, though fluctuating throughout the period. Cost efficiency shows a notable rise in the retained earnings to revenue ratio but with substantial swings between quarters. SG&A expenses show a minor decrease overall. Investment efficiency demonstrates a steady rise in retained earnings on assets. Earnings per share, however, show substantial variation, decreasing in Q1 2023, then rising again.