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 39.89 (%).Trend:Decrease 27.76% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 109.38 (%).Trend:Increase 174.2% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 51.88 (%).Trend:Decrease 52.57% than previous quarter

Overall: increasing (30.06%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 57.31 (%).Trend:Decrease 33.87% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 159.24 (%).Trend:Increase 177.86% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 77.97 (%).Trend:Decrease 51.04% than previous quarter

Overall: increasing (36.05%). 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 250.2 (%).Trend:Decrease 35.17% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 697.94 (%).Trend:Increase 178.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 342.36 (%).Trend:Decrease 50.95% than previous quarter

Overall: increasing (36.83%). 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 98.35 (%).Trend:Decrease 1.25% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 110.05 (%).Trend:Increase 11.9% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 110.76 (%).Trend:Increase 0.65% than previous quarter

Overall: increasing (12.62%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 12.51 (USD).Trend:Increase 117.19% than previous quarter
Year 2023 Quarter 1: Earning Per Share 10.91 (USD).Trend:Decrease 12.79% than previous quarter
Year 2023 Quarter 2: Earning Per Share 36.78 (USD).Trend:Increase 237.12% than previous quarter

Overall: increasing (194.0%). Fluctuation: **Significant** (high variation).



Q3 2022 to Q2 2023 financial analysis indicates high volatility in working capital efficiency. Liabilities and current assets on revenue demonstrate substantial increases and decreases.  The ratio of retained earnings to revenue similarly displays substantial quarter-to-quarter fluctuations.  Invest efficiency, however, displays a steady overall increasing pattern. Earnings per share, despite initial declines, eventually show a significant increase overall. Overall, the financial position exhibits considerable fluctuation.