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 11.03 (%).Trend:Decrease 37.79% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 34.05 (%).Trend:Increase 208.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 15.61 (%).Trend:Decrease 54.16% than previous quarter

Overall: increasing (41.52%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 18.38 (%).Trend:Decrease 31.44% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 57.89 (%).Trend:Increase 214.96% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 24.37 (%).Trend:Decrease 57.9% than previous quarter

Overall: increasing (32.59%). 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 5.48 (%).Trend:Decrease 29.47% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 17.15 (%).Trend:Increase 212.96% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 8.54 (%).Trend:Decrease 50.2% than previous quarter

Overall: increasing (55.84%). 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 15.07 (%).Trend:Increase 4.94% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 15.76 (%).Trend:Increase 4.58% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 17.17 (%).Trend:Increase 8.95% than previous quarter

Overall: increasing (13.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.62 (USD).Trend:Increase 46.56% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.12 (USD).Trend:Decrease 69.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.43 (USD).Trend:Increase 27.68% than previous quarter

Overall: decreasing (-60.5%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows substantial volatility. Liabilities on revenue exhibit a decrease followed by a major increase, and then a decrease. Current assets on revenue show a similar pattern of significant decline and increase. Cost efficiency, measured by the ratio of retained earnings to revenue, demonstrates substantial fluctuations.  Investment efficiency exhibits a consistent and low-variance upward trend. Earnings per share display a considerable rise, then a large decrease and subsequent slight rise.