Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Current assets on Revenue

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 139.27 (%).Trend:Decrease 30.74% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 434.41 (%).Trend:Increase 211.92% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 221.37 (%).Trend:Decrease 49.04% than previous quarter

Overall: increasing (58.95%). 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 4.84 (%).Trend:Decrease 2.62% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 5.55 (%).Trend:Increase 14.67% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 5.59 (%).Trend:Increase 0.72% than previous quarter

Overall: increasing (15.5%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.89 (USD).Trend:Increase 52.42% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.52 (USD).Trend:Decrease 72.49% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.05 (USD).Trend:Increase 101.92% than previous quarter

Overall: decreasing (-44.44%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 indicates considerable fluctuation. The ratio of retained earnings to revenue increased overall (58.95%), but exhibits significant volatility.  Retained earnings on assets show a small but steady increase (15.5%).  Earnings per share show a significant decline overall (-44.44%), with substantial variations.  Further analysis is needed on working capital efficiency, cost efficiency, and selling, general and administrative (SG&A) expense ratios without specific context.