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 35.76 (%).Trend:Decrease 30.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 113.61 (%).Trend:Increase 217.7% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 68.89 (%).Trend:Decrease 39.36% than previous quarter

Overall: increasing (92.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 64.94 (%).Trend:Decrease 33.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 208.46 (%).Trend:Increase 221.0% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 106.13 (%).Trend:Decrease 49.09% than previous quarter

Overall: increasing (63.43%). 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 42.23 (%).Trend:Decrease 26.09% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 148.31 (%).Trend:Increase 251.2% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 58.63 (%).Trend:Decrease 60.47% than previous quarter

Overall: increasing (38.83%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.81 (%).Trend:Decrease 8.66% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 8.07 (%).Trend:Decrease 17.74% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.41 (%).Trend:Increase 252.04% than previous quarter

Overall: increasing (189.6%). Fluctuation: **Significant** (high 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 29.75 (%).Trend:Increase 9.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 29.88 (%).Trend:Increase 0.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 24.33 (%).Trend:Decrease 18.57% than previous quarter

Overall: decreasing (-18.22%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.3 (USD).Trend:Increase 56.36% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.97 (USD).Trend:Decrease 77.44% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.55 (USD).Trend:Decrease 259.79% than previous quarter

Overall: decreasing (-136.05%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 exhibit significant volatility. Working capital efficiency metrics, liabilities, and current assets on revenue, show substantial increases with substantial fluctuations. Cost efficiency, measured by the ratio of retained earnings to revenue, shows significant increases. SG&A expense ratios show substantial increases with significant fluctuations. Investment efficiency shows a slight overall decrease in retained earnings on assets, fluctuating somewhat. Earnings per share display a significant decline overall with substantial fluctuations.