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 19.62 (%).Trend:Decrease 33.01% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 68.66 (%).Trend:Increase 249.95% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.68 (%).Trend:Decrease 50.95% than previous quarter

Overall: increasing (71.66%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 29.5 (%).Trend:Decrease 35.76% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 108.33 (%).Trend:Increase 267.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 52.7 (%).Trend:Decrease 51.35% than previous quarter

Overall: increasing (78.64%). 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 31.02 (%).Trend:Decrease 25.43% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 122.48 (%).Trend:Increase 294.84% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 65.47 (%).Trend:Decrease 46.55% than previous quarter

Overall: increasing (111.06%). 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 40.27 (%).Trend:Increase 9.76% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 43.37 (%).Trend:Increase 7.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 45.05 (%).Trend:Increase 3.87% than previous quarter

Overall: increasing (11.87%). Fluctuation: **Little** (low variation).

Earning Per Share


Working capital efficiency shows significant fluctuation. Liabilities on revenue increased dramatically in Q1 2023, then decreased substantially in Q2 and Q3. Current assets on revenue also followed a similar pattern of large increases and decreases.  Cost efficiency, measured by the ratio of retained earnings to revenue, reveals similarly volatile trends with substantial increases and decreases. Investment efficiency, as measured by retained earnings on assets, displays relatively stable increases, indicating better resource allocation.  Overall, the data suggests significant financial volatility across multiple key metrics during the period.