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 55.08 (%).Trend:Decrease 33.72% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 158.38 (%).Trend:Increase 187.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 76.81 (%).Trend:Decrease 51.5% than previous quarter

Overall: increasing (39.45%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 77.23 (%).Trend:Decrease 31.3% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 199.07 (%).Trend:Increase 157.76% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.01 (%).Trend:Decrease 48.76% than previous quarter

Overall: increasing (32.09%). 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 49.0 (%).Trend:Decrease 32.5% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 146.02 (%).Trend:Increase 198.0% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 75.62 (%).Trend:Decrease 48.21% than previous quarter

Overall: increasing (54.33%). 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 22.46 (%).Trend:Increase 4.08% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.76 (%).Trend:Increase 14.69% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.71 (%).Trend:Increase 3.69% than previous quarter

Overall: increasing (18.92%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.68 (USD).Trend:Increase 61.54% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.65 (USD).Trend:Decrease 61.31% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.38 (USD).Trend:Increase 112.31% than previous quarter

Overall: decreasing (-17.86%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 financial data reveals significant volatility across multiple key financial metrics. Liabilities and current assets on revenue show large increases and decreases, indicating considerable instability in working capital.  Cost efficiency, as measured by the ratio of retained earnings to revenue, displays similar volatility. Investment efficiency, however, demonstrates a consistently low-variation, upward trend.  Earnings per share experience substantial fluctuations, including a significant decrease followed by a considerable increase in the subsequent quarter.  Overall financial health appears unstable and prone to large, unpredictable swings.