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 31.7 (%).Trend:Decrease 31.04% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 84.59 (%).Trend:Increase 166.85% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.89 (%).Trend:Decrease 51.66% than previous quarter

Overall: increasing (28.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 22.03 (%).Trend:Decrease 34.3% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 62.59 (%).Trend:Increase 184.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 30.95 (%).Trend:Decrease 50.55% than previous quarter

Overall: increasing (40.49%). 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 71.8 (%).Trend:Decrease 33.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 211.74 (%).Trend:Increase 194.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 107.47 (%).Trend:Decrease 49.24% than previous quarter

Overall: increasing (49.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.64 (%).Trend:Decrease 2.83% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.59 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.61 (%).Trend:Increase 0.19% than previous quarter

Overall: decreasing (-0.28%). 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 25.23 (%).Trend:Increase 3.06% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 26.07 (%).Trend:Increase 3.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.33 (%).Trend:Increase 1.0% than previous quarter

Overall: increasing (4.36%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.6 (USD).Trend:Increase 57.21% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.21 (USD).Trend:Decrease 66.39% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.56 (USD).Trend:Increase 111.57% than previous quarter

Overall: decreasing (-28.89%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 reveals substantial volatility.  Liabilities and current assets on revenue showed a significant increase in Q1 2023, with subsequent decreases. The ratio of retained earnings to revenue experienced a similar pattern. SG&A expense ratio maintained a relatively stable trend.  Investment efficiency in retained earnings on assets maintained a generally steady trend. Earnings per share, however, demonstrated substantial volatility with significant increase and decreases throughout the period.