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 21.22 (%).Trend:Decrease 31.86% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 58.13 (%).Trend:Increase 173.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.16 (%).Trend:Decrease 30.91% than previous quarter

Overall: increasing (89.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 30.91 (%).Trend:Decrease 35.48% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 77.82 (%).Trend:Increase 151.76% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 37.12 (%).Trend:Decrease 52.3% than previous quarter

Overall: increasing (20.09%). 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 109.44 (%).Trend:Decrease 31.44% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 360.88 (%).Trend:Increase 229.75% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 183.47 (%).Trend:Decrease 49.16% than previous quarter

Overall: increasing (67.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 17.36 (%).Trend:Increase 3.77% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 18.83 (%).Trend:Increase 8.47% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 18.31 (%).Trend:Decrease 2.76% than previous quarter

Overall: increasing (5.47%). 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 62.49 (%).Trend:Increase 2.92% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 65.75 (%).Trend:Increase 5.22% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 63.81 (%).Trend:Decrease 2.95% than previous quarter

Overall: increasing (2.11%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.17 (USD).Trend:Increase 44.27% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.8 (USD).Trend:Decrease 74.9% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.88 (USD).Trend:Increase 115.56% than previous quarter

Overall: decreasing (-45.89%). Fluctuation: **Significant** (high variation).



Analyzing Q3 2022-Q2 2023 data reveals substantial volatility.  Key metrics like liabilities and current assets on revenue show overall increases but significant quarter-to-quarter fluctuations.  Similarly, the ratio of retained earnings to revenue experienced large swings.  While SG&A expense and retained earnings on assets demonstrated minor changes, earnings per share plummeted, highlighting profit instability.