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 25.14 (%).Trend:Decrease 29.89% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 156.48 (%).Trend:Increase 522.43% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.28 (%).Trend:Decrease 81.93% than previous quarter

Overall: increasing (12.49%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 34.13 (%).Trend:Decrease 30.9% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 85.43 (%).Trend:Increase 150.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 43.66 (%).Trend:Decrease 48.89% than previous quarter

Overall: increasing (27.92%). 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 152.4 (%).Trend:Decrease 35.28% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 433.96 (%).Trend:Increase 184.75% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 211.63 (%).Trend:Decrease 51.23% than previous quarter

Overall: increasing (38.86%). 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 32.73 (%).Trend:Increase 1.3% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 34.38 (%).Trend:Increase 5.04% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 35.63 (%).Trend:Increase 3.64% than previous quarter

Overall: increasing (8.86%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 0.27 (USD).Trend:Increase 42.11% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.08 (USD).Trend:Decrease 70.37% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.27 (USD).Trend:Increase 237.5% than previous quarter

Overall: stable (0.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 show significant volatility. Liabilities on revenue and current assets on revenue demonstrate substantial fluctuations, increasing and decreasing dramatically.  Cost efficiency, represented by the ratio of retained earnings to revenue, displays significant variations.  Invest efficiency, meanwhile, shows a steady increase in retained earnings on assets.  Earnings per share exhibits extreme volatility, declining sharply, then recovering strongly.