Working Capital Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2021 Quarter 3: Liabilities on Revenue 17.41 (%).Trend:Decrease 42.12% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 55.21 (%).Trend:Increase 217.12% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 24.43 (%).Trend:Decrease 55.75% than previous quarter

Overall: increasing (40.32%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2021 Quarter 3: Current assets on Revenue 38.59 (%).Trend:Decrease 35.07% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 153.29 (%).Trend:Increase 297.23% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 74.95 (%).Trend:Decrease 51.11% than previous quarter

Overall: increasing (94.22%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2021 Quarter 3: Ratio of Retained Earnings to Revenue 5.83 (%).Trend:Increase 39.81% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 36.73 (%).Trend:Increase 530.02% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 26.57 (%).Trend:Decrease 27.66% than previous quarter

Overall: increasing (355.75%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

Invest Efficiency
The data from Quater 3 in 2021 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Year 2021 Quarter 3: Retained Earning on Assets 4.77 (%).Trend:Increase 108.3% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 10.41 (%).Trend:Increase 118.24% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 15.04 (%).Trend:Increase 44.48% than previous quarter

Overall: increasing (215.3%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2021 Quarter 3: Earning Per Share 2.67 (USD).Trend:Increase 50.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.25 (USD).Trend:Decrease 15.73% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.07 (USD).Trend:Increase 80.89% than previous quarter

Overall: increasing (52.43%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2021 to Q2 2023 shows substantial volatility in key performance indicators. Liabilities on revenue increased (40.32%) with significant variation. Current assets on revenue also increased (94.22%) with high fluctuation. The ratio of retained earnings to revenue displayed a significant increase (355.75%) with major fluctuations.  Investment efficiency exhibited an upward trend (215.3%), and earnings per share also saw a rise (52.43%) with significant changes.  The data points to potential growth, but necessitates further analysis to determine the root causes of the fluctuations.