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 22.4 (%).Trend:Decrease 34.98% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 66.9 (%).Trend:Increase 198.66% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.04 (%).Trend:Decrease 43.14% than previous quarter

Overall: increasing (69.82%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 40.82 (%).Trend:Decrease 33.59% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 131.23 (%).Trend:Increase 221.48% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.87 (%).Trend:Decrease 46.0% than previous quarter

Overall: increasing (73.62%). 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 5.13 (%).Trend:Decrease 24.45% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 19.12 (%).Trend:Increase 272.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 10.05 (%).Trend:Decrease 47.44% than previous quarter

Overall: increasing (95.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.53 (%).Trend:Increase 2.52% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 32.17 (%).Trend:Increase 12.76% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.6 (%).Trend:Increase 1.34% than previous quarter

Overall: increasing (14.27%). 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 9.72 (%).Trend:Increase 14.22% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 11.27 (%).Trend:Increase 15.95% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 11.0 (%).Trend:Decrease 2.4% than previous quarter

Overall: increasing (13.17%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.7 (USD).Trend:Increase 48.73% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.15 (USD).Trend:Decrease 75.53% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.15 (USD).Trend:Increase 86.96% than previous quarter

Overall: decreasing (-54.26%). Fluctuation: **Significant** (high variation).



Financial statements for Q3 2022 to Q2 2023 show significant volatility across all areas. Liabilities on revenue increased (69.82%) with substantial fluctuations.  Current assets on revenue also increased (73.62%), with highly variable trends. Cost efficiency increased substantially (95.91%) in the ratio of retained earnings to revenue, exhibiting a highly volatile pattern. SG&A expense ratio increased slightly (14.27%) with minimal variation. Investment efficiency shows a modest increase (13.17%) with low variability.  Earning per share decreased (-54.26%) showing significant variation.