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 36.6 (%).Trend:Decrease 37.06% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 93.53 (%).Trend:Increase 155.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.16 (%).Trend:Decrease 48.51% than previous quarter

Overall: increasing (31.58%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 126.51 (%).Trend:Decrease 29.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 327.2 (%).Trend:Increase 158.64% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 176.49 (%).Trend:Decrease 46.06% than previous quarter

Overall: increasing (39.51%). 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 110.39 (%).Trend:Decrease 30.3% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 333.23 (%).Trend:Increase 201.87% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 173.03 (%).Trend:Decrease 48.07% than previous quarter

Overall: increasing (56.74%). 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 25.79 (%).Trend:Increase 2.83% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 28.24 (%).Trend:Increase 9.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 28.35 (%).Trend:Increase 0.39% than previous quarter

Overall: increasing (9.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.65 (USD).Trend:Increase 52.72% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.03 (USD).Trend:Decrease 71.78% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.02 (USD).Trend:Increase 96.12% than previous quarter

Overall: decreasing (-44.66%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 financial data indicates substantial volatility across various metrics. Working capital efficiency (liabilities and current assets on revenue) both increased, though with high variation.  Cost efficiency (ratio of retained earnings to revenue) also increased overall. Investment efficiency remained relatively stable.  Earnings per share decreased overall with significant quarterly variability.