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 24.36 (%).Trend:Decrease 25.5% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 102.35 (%).Trend:Increase 320.16% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 49.89 (%).Trend:Decrease 51.26% than previous quarter

Overall: increasing (104.8%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 71.94 (%).Trend:Decrease 39.03% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 219.76 (%).Trend:Increase 205.48% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 110.01 (%).Trend:Decrease 49.94% than previous quarter

Overall: increasing (52.92%). 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 154.04 (%).Trend:Decrease 34.57% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 443.81 (%).Trend:Increase 188.11% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 207.04 (%).Trend:Decrease 53.35% than previous quarter

Overall: increasing (34.41%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.77 (%).Trend:Decrease 7.0% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.21 (%).Trend:Increase 16.42% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.38 (%).Trend:Increase 1.67% than previous quarter

Overall: increasing (18.36%). 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 71.48 (%).Trend:Increase 4.69% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 70.49 (%).Trend:Decrease 1.39% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 69.0 (%).Trend:Decrease 2.11% than previous quarter

Overall: decreasing (-3.47%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.9 (USD).Trend:Increase 53.23% than previous quarter
Year 2022 Quarter 1: Earning Per Share 0.5 (USD).Trend:Decrease 73.68% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.09 (USD).Trend:Increase 118.0% than previous quarter

Overall: decreasing (-42.63%). Fluctuation: **Significant** (high variation).



The financial statements for Q3 2022 to Q2 2023 reveal a volatile financial performance. Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue all show significant quarter-over-quarter fluctuations, although liabilities and current assets on revenue are increasing overall. Conversely, the SG&A expense ratio exhibits a stable increase. Investment efficiency, measured by retained earnings on assets, is trending downward.  Earnings per share show considerable fluctuation and are decreasing overall.