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 22.88 (%).Trend:Decrease 33.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 52.97 (%).Trend:Increase 131.51% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 24.4 (%).Trend:Decrease 53.94% than previous quarter

Overall: increasing (6.64%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 44.14 (%).Trend:Decrease 33.08% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 127.12 (%).Trend:Increase 187.99% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 59.72 (%).Trend:Decrease 53.02% than previous quarter

Overall: increasing (35.3%). 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 22.65 (%).Trend:Decrease 32.19% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 63.19 (%).Trend:Increase 178.98% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 33.69 (%).Trend:Decrease 46.68% than previous quarter

Overall: increasing (48.74%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.03 (%).Trend:Decrease 0.18% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.13 (%).Trend:Decrease 4.09% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.59 (%).Trend:Increase 2.18% than previous quarter

Overall: decreasing (-2.0%). 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 24.44 (%).Trend:Increase 4.8% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 25.46 (%).Trend:Increase 4.17% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 27.76 (%).Trend:Increase 9.03% than previous quarter

Overall: increasing (13.58%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.19 (USD).Trend:Increase 51.03% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.0 (USD).Trend:Decrease 54.34% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.1 (USD).Trend:Increase 110.0% than previous quarter

Overall: decreasing (-4.11%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 indicate fluctuating trends. Liabilities and current assets on revenue show notable increases and decreases, suggesting significant volatility in working capital efficiency.  Cost efficiency, measured by the ratio of retained earnings to revenue, is also characterized by significant fluctuations.  SG&A expense ratio displays a consistent downward trend.  Investment efficiency, represented by retained earnings on assets, shows a consistent, small increase. Earnings per share show significant fluctuations, with increases and decreases over the three quarters.  These patterns indicate a complex financial picture with high variability.