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 67.49 (%).Trend:Decrease 43.05% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 185.76 (%).Trend:Increase 175.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 65.03 (%).Trend:Decrease 64.99% than previous quarter

Overall: decreasing (-3.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 145.84 (%).Trend:Decrease 36.71% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 446.35 (%).Trend:Increase 206.05% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 173.18 (%).Trend:Decrease 61.2% than previous quarter

Overall: increasing (18.75%). 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 49.59 (%).Trend:Decrease 29.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 191.93 (%).Trend:Increase 287.03% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 88.47 (%).Trend:Decrease 53.91% than previous quarter

Overall: increasing (78.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.29 (%).Trend:Increase 6.28% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.55 (%).Trend:Increase 27.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.87 (%).Trend:Decrease 6.45% than previous quarter

Overall: increasing (19.06%). 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 31.04 (%).Trend:Increase 11.29% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 39.05 (%).Trend:Increase 25.81% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 45.67 (%).Trend:Increase 16.95% than previous quarter

Overall: increasing (47.13%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.29 (USD).Trend:Increase 52.67% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.5 (USD).Trend:Decrease 78.17% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.81 (USD).Trend:Increase 62.0% than previous quarter

Overall: decreasing (-64.63%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal significant fluctuations in key performance indicators.  Working capital efficiency demonstrates volatility, with liabilities experiencing fluctuations and current assets showing increases. Cost efficiency, reflected in the ratio of retained earnings to revenue, shows high variability, trending upward but experiencing significant changes. SG&A expense ratio displays a moderate upward trend with little fluctuation. Investment efficiency shows a relatively stable increase in retained earnings on assets.  Earnings per share exhibit a significant drop followed by a recovery, demonstrating a highly volatile pattern.