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 12.74 (%).Trend:Decrease 37.82% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 38.51 (%).Trend:Increase 202.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 18.05 (%).Trend:Decrease 53.13% than previous quarter

Overall: increasing (41.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 53.89 (%).Trend:Decrease 34.29% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 165.06 (%).Trend:Increase 206.29% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 84.91 (%).Trend:Decrease 48.56% than previous quarter

Overall: increasing (57.56%). 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 65.87 (%).Trend:Decrease 33.94% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 188.69 (%).Trend:Increase 186.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 95.43 (%).Trend:Decrease 49.42% than previous quarter

Overall: increasing (44.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 18.15 (%).Trend:Decrease 3.2% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.42 (%).Trend:Decrease 9.53% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.27 (%).Trend:Decrease 0.91% than previous quarter

Overall: decreasing (-10.36%). 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 53.52 (%).Trend:Increase 1.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 53.8 (%).Trend:Increase 0.52% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.76 (%).Trend:Increase 1.78% than previous quarter

Overall: increasing (2.32%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.86 (USD).Trend:Increase 50.88% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.45 (USD).Trend:Decrease 47.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.92 (USD).Trend:Increase 104.44% than previous quarter

Overall: increasing (6.98%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 display notable volatility in working capital efficiency. Liabilities and current assets on revenue show significant fluctuations throughout the period.  Cost efficiency exhibits significant variation, with a surge in the retained earnings-to-revenue ratio in Q1 2023, followed by a decrease in Q2.  SG&A expenses trend downward with little fluctuation.  Investment efficiency shows a consistent, modest increase in retained earnings on assets. Earnings per share display considerable variation across the three quarters.