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 24.57 (%).Trend:Decrease 19.1% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 68.74 (%).Trend:Increase 179.77% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.48 (%).Trend:Decrease 51.29% than previous quarter

Overall: increasing (36.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 44.74 (%).Trend:Decrease 24.5% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 135.08 (%).Trend:Increase 201.92% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 63.0 (%).Trend:Decrease 53.36% than previous quarter

Overall: increasing (40.81%). 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 76.89 (%).Trend:Decrease 27.67% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 246.14 (%).Trend:Increase 220.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 125.83 (%).Trend:Decrease 48.88% than previous quarter

Overall: increasing (63.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.81 (%).Trend:Decrease 0.67% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.16 (%).Trend:Increase 1.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.15 (%).Trend:Decrease 0.05% than previous quarter

Overall: increasing (1.63%). 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 21.86 (%).Trend:Increase 8.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 24.82 (%).Trend:Increase 13.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.52 (%).Trend:Increase 2.82% than previous quarter

Overall: increasing (16.74%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 19.0 (USD).Trend:Increase 61.02% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 84.21% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: decreasing (-73.68%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show significant fluctuations. Liabilities on revenue exhibit a decrease followed by a significant increase, and then a decrease.  Current assets on revenue demonstrate a similar pattern, increasing dramatically and then decreasing. The ratio of retained earnings to revenue shows large increases and decreases over the period. SG&A expense ratio trends upward with minimal fluctuation. Investment efficiency displays a consistent growth in retained earnings on assets.  Earnings per share exhibit significant volatility, decreasing and then increasing in subsequent quarters.