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 19.67 (%).Trend:Decrease 23.91% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 44.99 (%).Trend:Increase 128.72% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 24.97 (%).Trend:Decrease 44.5% than previous quarter

Overall: increasing (26.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 47.24 (%).Trend:Decrease 30.35% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 128.47 (%).Trend:Increase 171.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 68.93 (%).Trend:Decrease 46.35% than previous quarter

Overall: increasing (45.91%). 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 6.28 (%).Trend:Increase 8.46% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 32.38 (%).Trend:Increase 415.61% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 19.44 (%).Trend:Decrease 39.96% than previous quarter

Overall: increasing (209.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.12 (%).Trend:Decrease 0.42% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 27.53 (%).Trend:Decrease 2.1% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 27.93 (%).Trend:Increase 1.45% than previous quarter

Overall: decreasing (-0.68%). 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 6.6 (%).Trend:Increase 59.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 12.37 (%).Trend:Increase 87.42% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 14.28 (%).Trend:Increase 15.44% than previous quarter

Overall: increasing (116.36%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.42 (USD).Trend:Increase 73.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 61.27% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.07 (USD).Trend:Increase 94.55% than previous quarter

Overall: decreasing (-24.65%). Fluctuation: **Significant** (high variation).



Financial performance shows significant fluctuations across various metrics from Q3 2022 to Q2 2023.  Working capital efficiency, measured by liabilities and current assets on revenue, experienced substantial increases and decreases, suggesting instability. Cost efficiency, as measured by the ratio of retained earnings to revenue, also exhibits large swings.  SG&A expense ratio shows relatively stable decrease. Investment efficiency, measured by retained earnings on assets, is consistently increasing but with significant volatility.  Earnings per share, however, show a mixed picture of increases and decreases.  Overall, the data highlight a dynamic and unpredictable financial landscape with significant variability across all metrics, warranting further investigation into underlying factors.