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

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 37.19 (%).Trend:Decrease 54.15% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 25.09 (%).Trend:Decrease 32.54% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56.61 (%).Trend:Increase 125.63% than previous quarter

Overall: increasing (52.22%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 48.9 (%).Trend:Decrease 39.53% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 37.2 (%).Trend:Decrease 23.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 52.28 (%).Trend:Increase 40.54% than previous quarter

Overall: increasing (6.91%). Fluctuation: **Neutral** (moderate variation).


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

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 26.85 (%).Trend:Increase 495.34% than previous quarter
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 30.72 (%).Trend:Increase 14.41% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 107.1 (%).Trend:Increase 248.63% than previous quarter

Overall: increasing (298.88%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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

Retained Earning on Assets
Year 2022 Quarter 2: Retained Earning on Assets 8.86 (%).Trend:Increase 1242.42% than previous quarter
Year 2022 Quarter 3: Retained Earning on Assets 14.43 (%).Trend:Increase 62.87% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 18.22 (%).Trend:Increase 26.26% than previous quarter

Overall: increasing (105.64%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 2: Earning Per Share 5.28 (USD).Trend:Increase 200.0% than previous quarter
Year 2022 Quarter 3: Earning Per Share 8.0 (USD).Trend:Increase 51.52% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.0 (USD).Trend:Decrease 75.0% than previous quarter

Overall: decreasing (-62.12%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q2 2023 reveal significant volatility in working capital and cost efficiency metrics.  Liabilities on revenue decreased in Q2 and Q3 2022, then increased considerably in Q2 2023. Current assets on revenue show a general increasing trend, though with some fluctuation.  Cost efficiency, as measured by the ratio of retained earnings to revenue, demonstrates dramatic increases over the period.  Investment efficiency, as indicated by retained earnings on assets, also shows a consistent trend of increase.  Earnings per share increased significantly in Q2 2022, but decreased sharply in Q2 2023.  The data points to a dynamic and potentially risky financial position with high volatility in earnings and efficiency ratios.