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 38.1 (%).Trend:Decrease 35.48% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 118.75 (%).Trend:Increase 211.68% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56.64 (%).Trend:Decrease 52.3% than previous quarter

Overall: increasing (48.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 70.98 (%).Trend:Decrease 33.92% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 231.56 (%).Trend:Increase 226.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 120.24 (%).Trend:Decrease 48.07% than previous quarter

Overall: increasing (69.4%). 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 64.27 (%).Trend:Decrease 33.34% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 205.78 (%).Trend:Increase 220.18% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 104.54 (%).Trend:Decrease 49.2% than previous quarter

Overall: increasing (62.66%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 29.39 (%).Trend:Increase 0.03% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 34.88 (%).Trend:Increase 18.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 33.7 (%).Trend:Decrease 3.38% than previous quarter

Overall: increasing (14.66%). 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 42.41 (%).Trend:Increase 3.87% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 33.25 (%).Trend:Decrease 21.6% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 33.37 (%).Trend:Increase 0.36% than previous quarter

Overall: decreasing (-21.32%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.6 (USD).Trend:Increase 70.02% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.03 (USD).Trend:Decrease 86.45% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Increase 94.17% than previous quarter

Overall: decreasing (-73.68%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show substantial fluctuations in key performance indicators.  Working capital efficiency demonstrates a decrease in liabilities, then an increase, and a subsequent decrease in current assets to revenue. Cost efficiency displays significant changes in the ratio of retained earnings to revenue. SG&A expenses show a consistent upward trend. Invest efficiency experiences a notable drop after an initial rise. Earnings per share demonstrate a substantial overall decline, with alternating periods of increases and decreases.