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 12.03 (%).Trend:Decrease 29.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 38.82 (%).Trend:Increase 222.69% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 20.41 (%).Trend:Decrease 47.42% than previous quarter

Overall: increasing (69.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 20.97 (%).Trend:Decrease 34.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 60.36 (%).Trend:Increase 187.84% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 26.02 (%).Trend:Decrease 56.89% than previous quarter

Overall: increasing (24.08%). 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 27.79 (%).Trend:Decrease 31.59% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 96.32 (%).Trend:Increase 246.6% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 47.72 (%).Trend:Decrease 50.46% than previous quarter

Overall: increasing (71.72%). 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 34.96 (%).Trend:Increase 4.89% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 33.54 (%).Trend:Decrease 4.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.41 (%).Trend:Decrease 0.39% than previous quarter

Overall: decreasing (-4.43%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 5.56 (USD).Trend:Increase 53.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.37 (USD).Trend:Decrease 75.36% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.14 (USD).Trend:Increase 56.2% than previous quarter

Overall: decreasing (-61.51%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show significant volatility in key metrics. Liabilities and current assets on revenue saw significant increases and decreases. Cost efficiency (retained earnings to revenue) also exhibited substantial fluctuations.  Investment efficiency is consistently decreasing with minor variation. Earning per share shows a decrease overall, but with fluctuating quarterly results, with notable upward movements in later quarters.