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 31.7 (%).Trend:Decrease 31.04% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 84.59 (%).Trend:Increase 166.85% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.89 (%).Trend:Decrease 51.66% than previous quarter

Overall: increasing (28.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 22.03 (%).Trend:Decrease 34.3% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 62.59 (%).Trend:Increase 184.11% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 30.95 (%).Trend:Decrease 50.55% than previous quarter

Overall: increasing (40.49%). 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 71.8 (%).Trend:Decrease 33.64% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 211.74 (%).Trend:Increase 194.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 107.47 (%).Trend:Decrease 49.24% than previous quarter

Overall: increasing (49.68%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.64 (%).Trend:Decrease 2.83% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.59 (%).Trend:Decrease 0.47% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.61 (%).Trend:Increase 0.19% than previous quarter

Overall: decreasing (-0.28%). 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 25.23 (%).Trend:Increase 3.06% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 26.07 (%).Trend:Increase 3.33% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.33 (%).Trend:Increase 1.0% than previous quarter

Overall: increasing (4.36%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.6 (USD).Trend:Increase 57.21% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.21 (USD).Trend:Decrease 66.39% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.56 (USD).Trend:Increase 111.57% than previous quarter

Overall: decreasing (-28.89%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 shows considerable volatility.  Liabilities on revenue increased substantially in Q1 2023, followed by decreases in the subsequent quarters. Current assets on revenue saw a similar pattern.  The ratio of retained earnings to revenue increased significantly in Q1 2023, then decreased in subsequent quarters.  SG&A expense ratios show minimal fluctuations. Retained earnings on assets increased steadily. Earnings per share exhibited considerable volatility throughout the period, including significant increases and decreases.