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 35.9 (%).Trend:Decrease 32.43% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 107.58 (%).Trend:Increase 199.67% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 58.88 (%).Trend:Decrease 45.27% than previous quarter

Overall: increasing (64.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 81.08 (%).Trend:Decrease 33.43% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 248.03 (%).Trend:Increase 205.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 132.94 (%).Trend:Decrease 46.4% than previous quarter

Overall: increasing (63.96%). 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 191.85 (%).Trend:Decrease 31.66% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 584.49 (%).Trend:Increase 204.66% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 304.41 (%).Trend:Decrease 47.92% than previous quarter

Overall: increasing (58.67%). 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 139.6 (%).Trend:Increase 1.15% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 140.88 (%).Trend:Increase 0.92% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 139.89 (%).Trend:Decrease 0.7% than previous quarter

Overall: increasing (0.21%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.63 (USD).Trend:Increase 49.34% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.03 (USD).Trend:Decrease 63.94% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.9 (USD).Trend:Increase 92.12% than previous quarter

Overall: decreasing (-30.73%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals a mixed trend. Liabilities and current assets on revenue both show significant increases, but also considerable fluctuation. Cost efficiency, as measured by the ratio of retained earnings to revenue, increased overall, again with sizable fluctuations. Investment efficiency, however, shows a slight overall increase with limited variance. Earnings per share decreased overall, yet with substantial shifts in individual quarters.