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 27.02 (%).Trend:Decrease 31.16% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 73.54 (%).Trend:Increase 172.17% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.53 (%).Trend:Decrease 51.69% than previous quarter

Overall: increasing (31.5%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 57.57 (%).Trend:Decrease 34.38% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 170.87 (%).Trend:Increase 196.8% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 85.46 (%).Trend:Decrease 49.99% than previous quarter

Overall: increasing (48.45%). 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 79.96 (%).Trend:Decrease 32.56% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 248.06 (%).Trend:Increase 210.23% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 128.53 (%).Trend:Decrease 48.19% than previous quarter

Overall: increasing (60.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 15.67 (%).Trend:Increase 1.03% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 17.89 (%).Trend:Increase 14.17% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.29 (%).Trend:Increase 2.24% than previous quarter

Overall: increasing (16.72%). Fluctuation: **Little** (low 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 70.95 (%).Trend:Increase 3.91% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 73.12 (%).Trend:Increase 3.06% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 74.96 (%).Trend:Increase 2.52% than previous quarter

Overall: increasing (5.65%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 9.88 (USD).Trend:Increase 52.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.5 (USD).Trend:Decrease 64.57% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.75 (USD).Trend:Increase 121.43% than previous quarter

Overall: decreasing (-21.56%). Fluctuation: **Significant** (high variation).



Financial performance exhibits substantial volatility across various metrics from Q3 2022 to Q2 2023.  Working capital efficiency, measured by liabilities and current assets, displays significant fluctuation.  Cost efficiency, indicated by the ratio of retained earnings to revenue, reveals substantial volatility.  Conversely, selling, general, and administrative expenses show consistent increases.  Investment efficiency demonstrates consistent increases in retained earnings on assets.  However, earnings per share have shown notable fluctuations and a slight overall decrease.