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 20.24 (%).Trend:Decrease 33.7% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 59.22 (%).Trend:Increase 192.59% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.48 (%).Trend:Decrease 48.53% than previous quarter

Overall: increasing (50.59%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 28.16 (%).Trend:Decrease 38.27% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 84.36 (%).Trend:Increase 199.57% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 39.55 (%).Trend:Decrease 53.12% than previous quarter

Overall: increasing (40.45%). 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 46.62 (%).Trend:Decrease 32.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 142.24 (%).Trend:Increase 205.11% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 72.86 (%).Trend:Decrease 48.78% than previous quarter

Overall: increasing (56.28%). 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 38.31 (%).Trend:Increase 3.09% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 38.52 (%).Trend:Increase 0.55% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 39.21 (%).Trend:Increase 1.79% than previous quarter

Overall: increasing (2.35%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 12.36 (USD).Trend:Increase 52.4% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.37 (USD).Trend:Decrease 72.73% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.46 (USD).Trend:Increase 91.69% than previous quarter

Overall: decreasing (-47.73%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation in liabilities and current assets on revenue.  Liabilities on revenue decreased by 33.7% in Q3 2022, then increased by 192.59% in Q1 2023, and decreased again by 48.53% in Q2 2023.  Current assets on revenue decreased by 38.27% in Q3 2022, then rose by 199.57% in Q1 2023, and declined by 53.12% in Q2 2023.  Cost efficiency, measured by the ratio of retained earnings to revenue, also displays significant fluctuations, increasing by 205.11% in Q1 2023 and then decreasing by 48.78% and 32.28% in the subsequent quarters.  Investment efficiency, as measured by retained earnings on assets, shows a small, steady increase across the three quarters. Earnings per share (EPS) are volatile; rising by 52.4% in Q3 2022, then falling by 72.73% in Q1 2023 before again rising by 91.69% in Q2 2023.