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 23.22 (%).Trend:Decrease 33.47% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 75.88 (%).Trend:Increase 226.79% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.62 (%).Trend:Decrease 55.69% than previous quarter

Overall: increasing (44.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 54.97 (%).Trend:Decrease 33.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 162.73 (%).Trend:Increase 196.03% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 68.5 (%).Trend:Decrease 57.91% than previous quarter

Overall: increasing (24.61%). 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 24.03 (%).Trend:Decrease 29.63% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 73.46 (%).Trend:Increase 205.7% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 37.82 (%).Trend:Decrease 48.52% than previous quarter

Overall: increasing (57.39%). 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 24.49 (%).Trend:Increase 7.51% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.59 (%).Trend:Increase 4.49% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 28.75 (%).Trend:Increase 12.35% than previous quarter

Overall: increasing (17.39%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.23 (USD).Trend:Increase 73.36% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.45 (USD).Trend:Decrease 65.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.87 (USD).Trend:Increase 97.93% than previous quarter

Overall: decreasing (-32.15%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 demonstrates considerable volatility. Working capital efficiency metrics (liabilities and current assets on revenue) show a pattern of significant fluctuations, indicating possible issues with managing cash flow.  Cost efficiency (ratio of retained earnings to revenue) follows a similar pattern of large swings. Investment efficiency, as measured by retained earnings on assets, displays a generally consistent upward trend.  Earnings per share is characterized by significant variations, suggesting instability in profitability and potential issues requiring further investigation.