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 19.77 (%).Trend:Increase 3.29% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 187.57 (%).Trend:Increase 848.76% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 54.23 (%).Trend:Decrease 71.09% than previous quarter

Overall: increasing (174.3%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 26.85 (%).Trend:Decrease 38.99% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 192.48 (%).Trend:Increase 616.87% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 62.06 (%).Trend:Decrease 67.76% than previous quarter

Overall: increasing (131.14%). 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 122.61 (%).Trend:Decrease 19.59% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 490.87 (%).Trend:Increase 300.35% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 209.8 (%).Trend:Decrease 57.26% than previous quarter

Overall: increasing (71.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.64 (%).Trend:Increase 6.2% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 15.7 (%).Trend:Increase 34.88% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 14.98 (%).Trend:Decrease 4.59% than previous quarter

Overall: increasing (28.69%). 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 133.1 (%).Trend:Increase 6.76% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 103.41 (%).Trend:Decrease 22.31% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 116.73 (%).Trend:Increase 12.88% than previous quarter

Overall: decreasing (-12.3%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.55 (USD).Trend:Increase 9.93% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.38 (USD).Trend:Decrease 75.48% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.09 (USD).Trend:Increase 186.84% than previous quarter

Overall: decreasing (-29.68%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals significant fluctuations across all metrics.  Liabilities and current assets on revenue saw dramatic increases followed by decreases, indicating instability. The ratio of retained earnings to revenue increased substantially, but then decreased in Q2 2023.  SG&A expense ratio remained relatively stable.  Retained earnings on assets showed a decline from Q1 to Q2 2023, but stabilized slightly in Q3 2023. Earnings per share also demonstrate significant fluctuations, decreasing sharply in Q1 2023 before increasing again in subsequent quarters.