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 29.43 (%).Trend:Decrease 30.46% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 90.17 (%).Trend:Increase 206.39% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.85 (%).Trend:Decrease 45.82% than previous quarter

Overall: increasing (65.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 28.55 (%).Trend:Decrease 38.39% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 67.75 (%).Trend:Increase 137.3% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 33.23 (%).Trend:Decrease 50.95% than previous quarter

Overall: increasing (16.39%). 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 115.56 (%).Trend:Decrease 35.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 341.57 (%).Trend:Increase 195.58% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 173.61 (%).Trend:Decrease 49.17% than previous quarter

Overall: increasing (50.23%). 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 27.95 (%).Trend:Decrease 1.1% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 27.31 (%).Trend:Decrease 2.29% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.03 (%).Trend:Decrease 1.03% than previous quarter

Overall: decreasing (-3.29%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 10.49 (USD).Trend:Increase 64.16% than previous quarter
Year 2023 Quarter 1: Earning Per Share 2.04 (USD).Trend:Decrease 80.55% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.61 (USD).Trend:Increase 76.96% than previous quarter

Overall: decreasing (-65.59%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased dramatically in Q1 2023, then decreased significantly in Q2 and Q3 2023.  Current assets on revenue also displayed substantial fluctuation, with increases in Q1 and Q3 2023, followed by a decrease in Q2. Cost efficiency, measured by the ratio of retained earnings to revenue, experienced a substantial increase in Q1 2023 and then decreased in Q2 and Q3.  Investment efficiency, measured by retained earnings on assets, exhibited little fluctuation, with a consistent decrease throughout the period. Earnings per share also showed significant fluctuation, decreasing in Q1 2023, then increasing in Q2 and Q3 2023.