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 30.21 (%).Trend:Decrease 19.82% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 78.89 (%).Trend:Increase 161.14% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.72 (%).Trend:Decrease 49.65% than previous quarter

Overall: increasing (31.48%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 53.94 (%).Trend:Decrease 28.79% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 182.58 (%).Trend:Increase 238.49% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.31 (%).Trend:Decrease 43.96% than previous quarter

Overall: increasing (89.67%). 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 95.22 (%).Trend:Decrease 31.92% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 431.78 (%).Trend:Increase 353.46% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 199.32 (%).Trend:Decrease 53.84% than previous quarter

Overall: increasing (109.33%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 12.12 (%).Trend:Decrease 2.02% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.0 (%).Trend:Increase 32.01% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 13.68 (%).Trend:Decrease 14.5% than previous quarter

Overall: increasing (12.87%). 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 63.27 (%).Trend:Increase 2.53% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 71.53 (%).Trend:Increase 13.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 73.1 (%).Trend:Increase 2.19% than previous quarter

Overall: increasing (15.54%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 14.0 (USD).Trend:Increase 47.37% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 92.86% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.0 (USD).Trend:Increase 400.0% than previous quarter

Overall: decreasing (-64.29%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 shows continued volatility. Liabilities on revenue and current assets on revenue are both showing significant increases, but with sharp fluctuations.  Cost efficiency, represented by the ratio of retained earnings to revenue, also shows high variation and increasing trend, despite significant fluctuation.  The SG&A expense ratio trend is increasing, but with minor variations. Investment efficiency, as measured by retained earnings on assets, displays small, consistent increases.  Earnings per share is decreasing overall with a very high degree of fluctuation.