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 154.19 (%).Trend:Increase 1.28% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 513.96 (%).Trend:Increase 233.33% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 258.99 (%).Trend:Decrease 49.61% than previous quarter

Overall: increasing (67.97%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 191.82 (%).Trend:Decrease 3.7% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 441.9 (%).Trend:Increase 130.37% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 174.61 (%).Trend:Decrease 60.49% than previous quarter

Overall: decreasing (-8.97%). 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 24.11 (%).Trend:Decrease 20.24% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 131.84 (%).Trend:Increase 446.83% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 73.93 (%).Trend:Decrease 43.92% than previous quarter

Overall: increasing (206.64%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 4.12 (%).Trend:Increase 13.5% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 5.91 (%).Trend:Increase 43.45% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.85 (%).Trend:Increase 15.91% than previous quarter

Overall: increasing (66.26%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.23 (USD).Trend:Increase 45.86% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.75 (USD).Trend:Decrease 58.63% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.91 (USD).Trend:Increase 66.29% than previous quarter

Overall: decreasing (-31.21%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows significant fluctuations. Liabilities on revenue increased overall, but with considerable quarter-to-quarter variation.  Current assets on revenue decreased overall.  The ratio of retained earnings to revenue exhibited substantial growth overall despite significant swings.  Retained earnings on assets demonstrated steady growth. Earnings per share decreased overall but showed significant volatility.