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 55.85 (%).Trend:Decrease 34.5% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 168.47 (%).Trend:Increase 201.65% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 85.9 (%).Trend:Decrease 49.01% than previous quarter

Overall: increasing (53.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 201.84 (%).Trend:Decrease 31.59% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 611.31 (%).Trend:Increase 202.87% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 295.15 (%).Trend:Decrease 51.72% than previous quarter

Overall: increasing (46.23%). 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 51.43 (%).Trend:Decrease 16.43% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 201.32 (%).Trend:Increase 291.44% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 101.58 (%).Trend:Decrease 49.54% than previous quarter

Overall: increasing (97.51%). 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 22.32 (%).Trend:Increase 19.36% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 27.17 (%).Trend:Increase 21.73% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.43 (%).Trend:Increase 0.96% than previous quarter

Overall: increasing (22.89%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.99 (USD).Trend:Increase 61.62% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.38 (USD).Trend:Decrease 87.29% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.53 (USD).Trend:Increase 39.47% than previous quarter

Overall: decreasing (-82.27%). Fluctuation: **Significant** (high variation).



The financial data from Q3 2022 to Q2 2023 shows significant increases in liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue, all demonstrating substantial fluctuations.  Retained earnings on assets increased modestly, while earnings per share decreased significantly.