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 30.88 (%).Trend:Decrease 42.9% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 88.11 (%).Trend:Increase 185.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 29.14 (%).Trend:Decrease 66.93% than previous quarter

Overall: decreasing (-5.63%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 218.32 (%).Trend:Decrease 32.77% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 728.32 (%).Trend:Increase 233.6% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 316.98 (%).Trend:Decrease 56.48% than previous quarter

Overall: increasing (45.19%). 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 134.59 (%).Trend:Decrease 31.41% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 518.4 (%).Trend:Increase 285.17% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 256.06 (%).Trend:Decrease 50.61% than previous quarter

Overall: increasing (90.25%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 13.27 (%).Trend:Decrease 6.94% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 11.8 (%).Trend:Decrease 11.08% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 11.72 (%).Trend:Decrease 0.68% than previous quarter

Overall: decreasing (-11.68%). 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 39.36 (%).Trend:Increase 4.79% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 44.04 (%).Trend:Increase 11.89% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 46.04 (%).Trend:Increase 4.54% than previous quarter

Overall: increasing (16.97%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.04 (USD).Trend:Increase 58.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.83 (USD).Trend:Decrease 72.7% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.87 (USD).Trend:Increase 125.3% than previous quarter

Overall: decreasing (-38.49%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 present fluctuating trends. Working capital efficiency demonstrates increasing current assets (45.19%) but decreasing liabilities (-5.63%) with significant variability. Cost efficiency shows a rise in the retained earnings to revenue ratio (90.25%) with considerable volatility.  SG&A expenses show a slight and consistent decrease (-11.68%).  Investment efficiency shows a continuous, small increase in retained earnings on assets (16.97%). Earnings per share show a significant decrease (-38.49%) with substantial variation.