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 13.45 (%).Trend:Decrease 27.8% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 26.89 (%).Trend:Increase 99.93% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 13.46 (%).Trend:Decrease 49.94% than previous quarter

Overall: increasing (0.07%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 41.0 (%).Trend:Decrease 29.47% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 118.75 (%).Trend:Increase 189.63% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 60.2 (%).Trend:Decrease 49.31% than previous quarter

Overall: increasing (46.83%). 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 20.6 (%).Trend:Decrease 18.12% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 83.17 (%).Trend:Increase 303.74% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 46.18 (%).Trend:Decrease 44.48% than previous quarter

Overall: increasing (124.17%). 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 8.71 (%).Trend:Increase 25.14% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 11.96 (%).Trend:Increase 37.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 13.21 (%).Trend:Increase 10.45% than previous quarter

Overall: increasing (51.66%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.8 (USD).Trend:Increase 95.12% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.36 (USD).Trend:Decrease 55.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.62 (USD).Trend:Increase 72.22% than previous quarter

Overall: decreasing (-22.5%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 displays significant volatility across various metrics. Liabilities on revenue fluctuated considerably, decreasing in Q3 2022, increasing substantially in Q1 2023, and then decreasing again in Q2 2023.  Current assets on revenue show a similar pattern of substantial fluctuations, decreasing in Q3 2022, increasing drastically in Q1 2023, and then decreasing in Q2 2023.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also exhibited large fluctuations, declining in Q3 2022, increasing dramatically in Q1 2023, and then decreasing in Q2 2023. Investment efficiency, as measured by retained earnings on assets, showed a consistent upward trend. Earnings per share experienced significant variation, increasing in Q3 2022, decreasing sharply in Q1 2023, and increasing again in Q2 2023.  The data highlights significant instability in various financial metrics.