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 30.82 (%).Trend:Decrease 38.2% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 132.92 (%).Trend:Increase 331.28% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 64.04 (%).Trend:Decrease 51.82% than previous quarter

Overall: increasing (107.79%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 64.34 (%).Trend:Decrease 33.31% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 242.8 (%).Trend:Increase 277.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 122.48 (%).Trend:Decrease 49.56% than previous quarter

Overall: increasing (90.36%). 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 61.25 (%).Trend:Decrease 30.52% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 245.1 (%).Trend:Increase 300.16% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 127.3 (%).Trend:Decrease 48.06% than previous quarter

Overall: increasing (107.84%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.97 (%).Trend:Increase 3.47% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.61 (%).Trend:Increase 10.72% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.26 (%).Trend:Increase 9.83% than previous quarter

Overall: increasing (21.61%). 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 34.0 (%).Trend:Increase 1.55% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 35.65 (%).Trend:Increase 4.85% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 34.78 (%).Trend:Decrease 2.44% than previous quarter

Overall: increasing (2.29%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 3.84 (USD).Trend:Increase 1.86% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.09 (USD).Trend:Decrease 97.66% than previous quarter
Year 2023 Quarter 2: Earning Per Share -1.32 (USD).Trend:Decrease 1566.67% than previous quarter

Overall: decreasing (-134.38%). Fluctuation: **Significant** (high variation).



Over Q3 2022-Q2 2023,  Liabilities on Revenue, Current Assets on Revenue, and Ratio of Retained Earnings to Revenue exhibited significant increases initially, then significant decreases, indicating high volatility.  In contrast, the SG&A Expense Ratio and Retained Earnings on Assets showed smaller, less volatile increases.  Earning Per Share decreased dramatically. Data covers three quarters.