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 39.74 (%).Trend:Decrease 40.27% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 127.01 (%).Trend:Increase 219.6% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 65.32 (%).Trend:Decrease 48.57% than previous quarter

Overall: increasing (64.37%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 29.16 (%).Trend:Decrease 47.04% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 90.95 (%).Trend:Increase 211.9% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 47.89 (%).Trend:Decrease 47.34% than previous quarter

Overall: increasing (64.23%). 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 35.8 (%).Trend:Decrease 29.74% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 110.3 (%).Trend:Increase 208.1% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 55.1 (%).Trend:Decrease 50.05% than previous quarter

Overall: increasing (53.91%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.38 (%).Trend:Decrease 2.7% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.05 (%).Trend:Increase 7.14% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.62 (%).Trend:Decrease 4.28% than previous quarter

Overall: increasing (2.56%). 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 25.69 (%).Trend:Increase 13.22% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 26.25 (%).Trend:Increase 2.18% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.61 (%).Trend:Increase 1.37% than previous quarter

Overall: increasing (3.58%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 17.6 (USD).Trend:Increase 103.23% than previous quarter
Year 2023 Quarter 1: Earning Per Share 4.28 (USD).Trend:Decrease 75.68% than previous quarter
Year 2023 Quarter 2: Earning Per Share 9.24 (USD).Trend:Increase 115.89% than previous quarter

Overall: decreasing (-47.5%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 shows significant volatility.  Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue demonstrate overall growth despite large quarterly swings.  SG&A Expense Ratio increased modestly with low volatility. Retained Earning on Assets saw consistent growth (3.58%).  However, Earnings Per Share experienced a substantial overall decline (-47.5%), highlighting considerable fluctuation.