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 34.5 (%).Trend:Decrease 40.05% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 99.05 (%).Trend:Increase 187.1% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 53.81 (%).Trend:Decrease 45.67% than previous quarter

Overall: increasing (55.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 61.73 (%).Trend:Decrease 35.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 206.15 (%).Trend:Increase 233.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 102.38 (%).Trend:Decrease 50.34% than previous quarter

Overall: increasing (65.85%). 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 33.34 (%).Trend:Decrease 27.93% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 129.22 (%).Trend:Increase 287.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 66.48 (%).Trend:Decrease 48.55% than previous quarter

Overall: increasing (99.4%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.12 (%).Trend:Decrease 12.34% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.35 (%).Trend:Increase 29.85% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 4.9 (%).Trend:Decrease 8.41% than previous quarter

Overall: increasing (18.93%). Fluctuation: **Neutral** (moderate 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 25.83 (%).Trend:Increase 15.06% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 28.89 (%).Trend:Increase 11.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 29.34 (%).Trend:Increase 1.56% than previous quarter

Overall: increasing (13.59%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.46 (USD).Trend:Increase 103.31% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.18 (USD).Trend:Decrease 92.68% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.45 (USD).Trend:Increase 150.0% than previous quarter

Overall: decreasing (-81.71%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 demonstrate a pattern of significant fluctuations.  Working capital efficiency, cost efficiency, and the ratio of retained earnings to revenue show marked increases, though with major volatility.  Selling, general and administrative expenses demonstrate neutral growth, whereas investment efficiency and earnings per share show unstable patterns with high variance.