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 29.77 (%).Trend:Decrease 35.17% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 85.01 (%).Trend:Increase 185.56% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 40.69 (%).Trend:Decrease 52.14% than previous quarter

Overall: increasing (36.68%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 58.34 (%).Trend:Decrease 36.46% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 169.17 (%).Trend:Increase 189.97% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 84.05 (%).Trend:Decrease 50.32% than previous quarter

Overall: increasing (44.07%). 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 34.92 (%).Trend:Decrease 30.48% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 105.44 (%).Trend:Increase 201.95% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 55.03 (%).Trend:Decrease 47.81% than previous quarter

Overall: increasing (57.59%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 10.52 (%).Trend:Decrease 0.66% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.6 (%).Trend:Increase 0.76% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.0 (%).Trend:Decrease 5.66% than previous quarter

Overall: decreasing (-4.94%). 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 37.54 (%).Trend:Increase 7.6% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 39.71 (%).Trend:Increase 5.78% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 42.52 (%).Trend:Increase 7.08% than previous quarter

Overall: increasing (13.27%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.02 (USD).Trend:Increase 65.93% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.66 (USD).Trend:Decrease 45.03% than previous quarter
Year 2023 Quarter 2: Earning Per Share 4.02 (USD).Trend:Increase 142.17% than previous quarter

Overall: increasing (33.11%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show significant volatility across key metrics.  Working capital efficiency has seen both increases and sharp decreases in liabilities and current assets on revenue. Cost efficiency demonstrates substantial variation in the ratio of retained earnings to revenue. The SG&A expense ratio displays minimal fluctuations.  Investment efficiency shows a steady upward trend in retained earnings on assets. Earnings per share also demonstrates significant variations, with notable increases and decreases.