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 37.32 (%).Trend:Decrease 33.75% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 102.93 (%).Trend:Increase 175.8% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 51.48 (%).Trend:Decrease 49.99% than previous quarter

Overall: increasing (37.94%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 46.01 (%).Trend:Decrease 35.16% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 140.29 (%).Trend:Increase 204.91% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 71.89 (%).Trend:Decrease 48.76% than previous quarter

Overall: increasing (56.25%). 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 278.85 (%).Trend:Decrease 31.7% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 886.23 (%).Trend:Increase 217.82% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 435.49 (%).Trend:Decrease 50.86% than previous quarter

Overall: increasing (56.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 27.97 (%).Trend:Decrease 2.27% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 26.97 (%).Trend:Decrease 3.58% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 26.64 (%).Trend:Decrease 1.22% than previous quarter

Overall: decreasing (-4.76%). 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 196.86 (%).Trend:Increase 5.47% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 209.53 (%).Trend:Increase 6.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 210.18 (%).Trend:Increase 0.31% than previous quarter

Overall: increasing (6.77%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 10.75 (USD).Trend:Increase 51.41% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.9 (USD).Trend:Decrease 63.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share 7.94 (USD).Trend:Increase 103.59% than previous quarter

Overall: decreasing (-26.14%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal substantial volatility in working capital efficiency, with liabilities and current assets on revenue showing substantial increases and decreases. Cost efficiency exhibits a notable overall increase in the ratio of retained earnings to revenue. SG&A expenses display a consistent decrease with little variation. Investment efficiency demonstrates consistent growth in retained earnings on assets. Earning per share shows substantial volatility, with significant changes throughout the period.