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 30.31 (%).Trend:Increase 14.33% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 98.07 (%).Trend:Increase 223.56% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 45.43 (%).Trend:Decrease 53.68% than previous quarter

Overall: increasing (49.88%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 60.79 (%).Trend:Decrease 36.74% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 207.72 (%).Trend:Increase 241.7% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 100.55 (%).Trend:Decrease 51.59% than previous quarter

Overall: increasing (65.41%). 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 76.36 (%).Trend:Decrease 35.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 275.06 (%).Trend:Increase 260.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 124.58 (%).Trend:Decrease 54.71% than previous quarter

Overall: increasing (63.15%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.32 (%).Trend:Decrease 9.71% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.7 (%).Trend:Increase 21.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.8 (%).Trend:Decrease 11.69% than previous quarter

Overall: increasing (7.59%). 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 24.28 (%).Trend:Increase 3.14% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.01 (%).Trend:Increase 3.01% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.94 (%).Trend:Increase 3.72% than previous quarter

Overall: increasing (6.84%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 10.0 (USD).Trend:Increase 60.77% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 90.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.0 (USD).Trend:Increase 600.0% than previous quarter

Overall: decreasing (-30.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals significant fluctuations. Liabilities on revenue increased sharply initially before declining, suggesting instability in the company's short-term financial obligations relative to revenue.  Current assets on revenue followed a similar pattern of significant increases and decreases. Cost efficiency, as measured by the ratio of retained earnings to revenue, also showed significant fluctuations, indicating short-term shifts in profitability.  Selling, general, and administrative (SG&A) expense ratio showed a slight increase with a more stable pattern, suggesting relative consistency. Investment efficiency, assessed by retained earnings on assets, displays a steady upward trend with low variability. Earnings per share, however, demonstrates a notable decline followed by a considerable rebound, indicating significant shifts in quarterly performance.