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 44.41 (%).Trend:Decrease 21.54% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 97.57 (%).Trend:Increase 119.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 52.48 (%).Trend:Decrease 46.21% than previous quarter

Overall: increasing (18.17%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 87.02 (%).Trend:Decrease 30.83% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 212.94 (%).Trend:Increase 144.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.88 (%).Trend:Decrease 51.69% than previous quarter

Overall: increasing (18.23%). 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 54.76 (%).Trend:Decrease 30.62% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 171.1 (%).Trend:Increase 212.45% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 88.16 (%).Trend:Decrease 48.47% than previous quarter

Overall: increasing (60.99%). 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 31.46 (%).Trend:Increase 0.9% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 37.55 (%).Trend:Increase 19.36% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 38.89 (%).Trend:Increase 3.57% than previous quarter

Overall: increasing (23.62%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.33 (USD).Trend:Increase 55.76% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.46 (USD).Trend:Decrease 66.28% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.85 (USD).Trend:Increase 95.21% than previous quarter

Overall: decreasing (-34.18%). Fluctuation: **Significant** (high variation).



The financial statements show fluctuating trends across multiple categories.  Working capital efficiency exhibits significant variation. Liabilities on revenue increased by 18.17%, while current assets on revenue increased by 18.23% overall, but with notable quarter-to-quarter variations.  Cost efficiency shows a significant increase (60.99%) in the ratio of retained earnings to revenue, but with large swings between quarters.  Investment efficiency displays a moderate increase in retained earnings on assets (23.62%) with neutral fluctuation.  Earnings per share declined by 34.18%.