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 11.09 (%).Trend:Decrease 33.99% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 36.96 (%).Trend:Increase 233.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 16.87 (%).Trend:Decrease 54.36% than previous quarter

Overall: increasing (52.12%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 28.18 (%).Trend:Decrease 35.08% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 106.04 (%).Trend:Increase 276.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 45.8 (%).Trend:Decrease 56.81% than previous quarter

Overall: increasing (62.53%). 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 19.16 (%).Trend:Decrease 23.73% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 86.19 (%).Trend:Increase 349.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 44.01 (%).Trend:Decrease 48.94% than previous quarter

Overall: increasing (129.7%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.39 (%).Trend:Increase 8.49% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.15 (%).Trend:Increase 43.19% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 8.84 (%).Trend:Decrease 3.39% than previous quarter

Overall: increasing (38.34%). Fluctuation: **Neutral** (moderate 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 25.99 (%).Trend:Increase 11.07% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 27.54 (%).Trend:Increase 5.96% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 29.6 (%).Trend:Increase 7.48% than previous quarter

Overall: increasing (13.89%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 12.93 (USD).Trend:Increase 26.15% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.4 (USD).Trend:Decrease 89.17% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.36 (USD).Trend:Increase 140.0% than previous quarter

Overall: decreasing (-74.01%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show substantial fluctuations in most metrics. Working capital efficiency, indicated by liabilities and current assets on revenue, experienced considerable swings, with significant increases followed by decreases. Cost efficiency, measured by the ratio of retained earnings to revenue, exhibits major fluctuations.  SG&A expense ratios decreased slightly overall, showing a relatively stable pattern. Investment efficiency displays a steady upward trend in retained earnings on assets, while earnings per share experienced a significant decrease in Q1 2023, followed by a recovery in the subsequent quarters.  Overall performance appears volatile.