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 43.39 (%).Trend:Decrease 25.25% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 135.22 (%).Trend:Increase 211.64% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 78.56 (%).Trend:Decrease 41.9% than previous quarter

Overall: increasing (81.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 58.51 (%).Trend:Decrease 31.29% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 193.03 (%).Trend:Increase 229.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 91.65 (%).Trend:Decrease 52.52% than previous quarter

Overall: increasing (56.64%). 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 186.09 (%).Trend:Decrease 32.59% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 609.24 (%).Trend:Increase 227.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 302.19 (%).Trend:Decrease 50.4% than previous quarter

Overall: increasing (62.39%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.25 (%).Trend:Decrease 1.77% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 30.25 (%).Trend:Increase 7.08% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.9 (%).Trend:Decrease 4.46% than previous quarter

Overall: increasing (2.3%). 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 92.79 (%).Trend:Increase 2.53% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 87.77 (%).Trend:Decrease 5.41% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 90.85 (%).Trend:Increase 3.51% than previous quarter

Overall: decreasing (-2.09%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 6.44 (USD).Trend:Increase 62.22% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 84.47% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.0 (USD).Trend:Increase 300.0% than previous quarter

Overall: decreasing (-37.89%). Fluctuation: **Significant** (high variation).



Financial data for Q3 2022 to Q2 2023 suggests considerable volatility in key financial metrics.  Liabilities on revenue, current assets on revenue, and retained earnings to revenue ratios all show substantial variations.  While SG&A expense ratios show minimal change, earning per share experienced a dramatic decrease followed by a substantial recovery, highlighting significant fluctuations. Investment efficiency displays a slight downward trend, but with relatively stable quarterly changes.