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 52.89 (%).Trend:Decrease 33.78% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 174.35 (%).Trend:Increase 229.65% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 79.44 (%).Trend:Decrease 54.44% than previous quarter

Overall: increasing (50.2%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 105.13 (%).Trend:Decrease 41.43% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 320.84 (%).Trend:Increase 205.18% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 153.42 (%).Trend:Decrease 52.18% than previous quarter

Overall: increasing (45.93%). 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 54.39 (%).Trend:Decrease 29.67% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 184.3 (%).Trend:Increase 238.85% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96.6 (%).Trend:Decrease 47.59% than previous quarter

Overall: increasing (77.61%). 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 23.11 (%).Trend:Increase 4.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.67 (%).Trend:Increase 11.08% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.26 (%).Trend:Increase 6.19% than previous quarter

Overall: increasing (17.96%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.46 (USD).Trend:Increase 42.64% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.35 (USD).Trend:Decrease 68.5% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.56 (USD).Trend:Increase 94.04% than previous quarter

Overall: decreasing (-38.87%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal significant volatility. Liabilities and current assets on revenue demonstrate substantial fluctuation, both increasing and decreasing sharply between quarters. The retained earnings to revenue ratio shows a similarly volatile trend with a considerable jump followed by a decrease.  Investment efficiency, measured by retained earnings on assets, is much more consistent, with a gradual increase.  Earnings per share experienced a rise, a drop, and then a rise again, illustrating considerable fluctuation. The volatility in most metrics suggests potential instability in the company's financial performance.