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 16.6 (%).Trend:Decrease 43.81% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 45.15 (%).Trend:Increase 171.99% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 23.38 (%).Trend:Decrease 48.22% than previous quarter

Overall: increasing (40.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 61.16 (%).Trend:Decrease 37.29% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 156.33 (%).Trend:Increase 155.61% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 77.56 (%).Trend:Decrease 50.39% than previous quarter

Overall: increasing (26.81%). 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 33.71 (%).Trend:Decrease 33.65% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 85.26 (%).Trend:Increase 152.92% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 42.43 (%).Trend:Decrease 50.23% than previous quarter

Overall: increasing (25.87%). 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 36.22 (%).Trend:Increase 5.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 35.04 (%).Trend:Decrease 3.26% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 35.55 (%).Trend:Increase 1.46% than previous quarter

Overall: decreasing (-1.85%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.57 (USD).Trend:Increase 153.23% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.66 (USD).Trend:Decrease 57.96% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.14 (USD).Trend:Increase 224.24% than previous quarter

Overall: increasing (36.31%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals considerable volatility across various financial metrics. Working capital efficiency, measured by liabilities and current assets on revenue, fluctuates significantly. Cost efficiency, as indicated by the ratio of retained earnings to revenue, also displays substantial variation. Investment efficiency, as measured by retained earnings on assets, shows a modest trend, but all other metrics demonstrate volatility. Earnings per share exhibit substantial increases and decreases, demonstrating a pattern of significant fluctuation. The data underlines the need for careful monitoring of these significant fluctuations.