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 20.36 (%).Trend:Decrease 38.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 69.07 (%).Trend:Increase 239.24% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 31.07 (%).Trend:Decrease 55.02% than previous quarter

Overall: increasing (52.6%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 28.42 (%).Trend:Decrease 34.67% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 98.99 (%).Trend:Increase 248.31% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 44.55 (%).Trend:Decrease 55.0% than previous quarter

Overall: increasing (56.76%). 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 102.87 (%).Trend:Decrease 31.95% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 396.66 (%).Trend:Increase 285.59% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 205.01 (%).Trend:Decrease 48.32% than previous quarter

Overall: increasing (99.29%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 1.58 (%).Trend:Increase 1.94% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 1.8 (%).Trend:Increase 13.92% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 2.09 (%).Trend:Increase 16.11% than previous quarter

Overall: increasing (32.28%). 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 71.76 (%).Trend:Increase 4.05% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 75.71 (%).Trend:Increase 5.5% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 78.21 (%).Trend:Increase 3.3% than previous quarter

Overall: increasing (8.99%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 15.0 (USD).Trend:Increase 62.87% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 80.0% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-60.0%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveal considerable volatility. Working capital efficiency fluctuates significantly for both liabilities and current assets on revenue. Cost efficiency demonstrates large fluctuations in the ratio of retained earnings to revenue, while SG&A expense ratio shows a relatively stable increase. Investment efficiency exhibits a small increase in retained earnings on assets with little fluctuation. Earnings per share show substantial volatility.