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 34.63 (%).Trend:Decrease 34.83% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 117.13 (%).Trend:Increase 238.23% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56.79 (%).Trend:Decrease 51.52% than previous quarter

Overall: increasing (63.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 74.55 (%).Trend:Decrease 33.05% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 259.06 (%).Trend:Increase 247.5% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 117.96 (%).Trend:Decrease 54.47% than previous quarter

Overall: increasing (58.23%). 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 391.85 (%).Trend:Decrease 32.25% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1263.3 (%).Trend:Increase 222.39% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 617.44 (%).Trend:Decrease 51.12% than previous quarter

Overall: increasing (57.57%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.89 (%).Trend:Increase 0.7% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.58 (%).Trend:Increase 16.12% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.88 (%).Trend:Decrease 2.63% than previous quarter

Overall: increasing (13.06%). 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 269.75 (%).Trend:Increase 0.94% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 261.57 (%).Trend:Decrease 3.03% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 193.48 (%).Trend:Decrease 26.03% than previous quarter

Overall: decreasing (-28.27%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.98 (USD).Trend:Increase 48.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.39 (USD).Trend:Decrease 70.05% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.97 (USD).Trend:Increase 107.95% than previous quarter

Overall: decreasing (-37.72%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 displays considerable volatility. Working capital metrics for liabilities and current assets on revenue show significant fluctuations. Cost efficiency, indicated by the ratio of retained earnings to revenue, experiences substantial changes.  SG&A expense ratio exhibits a minimal change. Investment efficiency shows a decline, while earnings per share also show significant volatility.