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 79.03 (%).Trend:Decrease 18.63% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 266.99 (%).Trend:Increase 237.83% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 138.68 (%).Trend:Decrease 48.06% than previous quarter

Overall: increasing (75.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 69.22 (%).Trend:Decrease 29.24% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 235.43 (%).Trend:Increase 240.12% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 100.07 (%).Trend:Decrease 57.49% than previous quarter

Overall: increasing (44.57%). 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 30.41 (%).Trend:Decrease 28.8% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 111.29 (%).Trend:Increase 265.97% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 57.62 (%).Trend:Decrease 48.23% than previous quarter

Overall: increasing (89.48%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 38.3 (%).Trend:Increase 3.79% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 42.07 (%).Trend:Increase 9.84% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 40.47 (%).Trend:Decrease 3.8% than previous quarter

Overall: increasing (5.67%). 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 9.45 (%).Trend:Increase 2.61% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 10.21 (%).Trend:Increase 8.04% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 10.96 (%).Trend:Increase 7.35% than previous quarter

Overall: increasing (15.98%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.95 (USD).Trend:Increase 20.37% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.36 (USD).Trend:Decrease 81.54% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.9 (USD).Trend:Increase 150.0% than previous quarter

Overall: decreasing (-53.85%). Fluctuation: **Significant** (high variation).



Key financial metrics from Q3 2022 to Q2 2023 demonstrate significant growth in liabilities on revenue (75.48%), current assets on revenue (44.57%), and the ratio of retained earnings to revenue (89.48%), although marked by substantial fluctuations.  The SG&A expense ratio increased modestly (5.67%), and retained earnings on assets also increased moderately (15.98%).  A sharp decline in earnings per share (-53.85%), however, is a significant concern needing further investigation.