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 40.34 (%).Trend:Decrease 36.62% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 128.34 (%).Trend:Increase 218.15% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 97.98 (%).Trend:Decrease 23.66% than previous quarter

Overall: increasing (142.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 26.2 (%).Trend:Decrease 25.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 86.36 (%).Trend:Increase 229.62% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 36.28 (%).Trend:Decrease 57.99% than previous quarter

Overall: increasing (38.47%). 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 14.93 (%).Trend:Increase 329.02% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 201.39 (%).Trend:Increase 1248.89% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 116.43 (%).Trend:Decrease 42.19% than previous quarter

Overall: increasing (679.84%). 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 7.23 (%).Trend:Increase 623.0% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 17.29 (%).Trend:Increase 139.14% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 15.51 (%).Trend:Decrease 10.29% than previous quarter

Overall: increasing (114.52%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.61 (USD).Trend:Increase 137.27% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.49 (USD).Trend:Decrease 81.23% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.32 (USD).Trend:Decrease 34.69% than previous quarter

Overall: decreasing (-87.74%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal a pattern of significant, inconsistent quarter-to-quarter fluctuations.  Liabilities and current assets relative to revenue show sharp increases and decreases.  Cost efficiency, measured by the ratio of retained earnings to revenue, saw a substantial increase, but this metric exhibits extreme variation. Investment efficiency also shows large swings, increasing initially before experiencing moderate decreases.  Earnings per share declined over the reporting period with considerable swings quarter-to-quarter.