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 46.31 (%).Trend:Decrease 33.16% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 129.91 (%).Trend:Increase 180.52% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 64.03 (%).Trend:Decrease 50.71% than previous quarter

Overall: increasing (38.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 70.5 (%).Trend:Decrease 32.35% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 169.34 (%).Trend:Increase 140.2% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 81.78 (%).Trend:Decrease 51.71% than previous quarter

Overall: increasing (16.0%). 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 134.53 (%).Trend:Decrease 34.1% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 375.13 (%).Trend:Increase 178.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 180.78 (%).Trend:Decrease 51.81% than previous quarter

Overall: increasing (34.38%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.29 (%).Trend:Decrease 0.96% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 19.75 (%).Trend:Increase 91.93% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.53 (%).Trend:Decrease 6.18% than previous quarter

Overall: increasing (80.08%). Fluctuation: **Significant** (high 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 69.66 (%).Trend:Increase 0.72% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 53.01 (%).Trend:Decrease 23.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 52.76 (%).Trend:Decrease 0.47% than previous quarter

Overall: decreasing (-24.26%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 9.23 (USD).Trend:Increase 41.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.02 (USD).Trend:Decrease 67.28% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.1 (USD).Trend:Increase 101.99% than previous quarter

Overall: decreasing (-33.91%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 shows substantial fluctuations across key metrics. Liabilities on revenue, current assets, and the retained earnings to revenue ratio all show sharp increases and decreases, highlighting significant volatility. Cost efficiency, reflected in the SG&A expense ratio, also exhibits high variation. Investment efficiency shows a declining trend in retained earnings on assets.  Earnings per share exhibit substantial volatility. The overall picture points to a dynamic and potentially unstable financial environment.