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 8.26 (%).Trend:Decrease 25.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 28.02 (%).Trend:Increase 239.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 10.35 (%).Trend:Decrease 63.06% than previous quarter

Overall: increasing (25.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 102.35 (%).Trend:Decrease 30.74% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 315.68 (%).Trend:Increase 208.43% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 157.79 (%).Trend:Decrease 50.02% than previous quarter

Overall: increasing (54.17%). 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 187.14 (%).Trend:Decrease 34.49% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 536.82 (%).Trend:Increase 186.85% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 267.86 (%).Trend:Decrease 50.1% than previous quarter

Overall: increasing (43.13%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.2 (%).Trend:Decrease 7.74% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.22 (%).Trend:Increase 0.32% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.02 (%).Trend:Decrease 3.22% than previous quarter

Overall: decreasing (-2.9%). 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 93.53 (%).Trend:Decrease 1.04% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 92.45 (%).Trend:Decrease 1.15% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 93.71 (%).Trend:Increase 1.36% than previous quarter

Overall: increasing (0.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 6.11 (USD).Trend:Increase 83.48% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.01 (USD).Trend:Decrease 50.74% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.47 (USD).Trend:Increase 114.95% than previous quarter

Overall: increasing (5.89%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2022 to Q2 2023 shows inconsistent financial performance. Working capital efficiency metrics (liabilities and current assets on revenue) exhibit increases, though with substantial volatility.  Cost efficiency, while generally trending upwards (ratio of retained earnings to revenue), is highly variable.  SG&A expense ratios demonstrate a minimal decrease, showing consistent improvement.  Investment efficiency trends upward with small variation in retained earnings on assets. Earnings per share increase inconsistently, showing significant fluctuations.