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 24.57 (%).Trend:Decrease 19.1% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 68.74 (%).Trend:Increase 179.77% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.48 (%).Trend:Decrease 51.29% than previous quarter

Overall: increasing (36.26%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 44.74 (%).Trend:Decrease 24.5% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 135.08 (%).Trend:Increase 201.92% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 63.0 (%).Trend:Decrease 53.36% than previous quarter

Overall: increasing (40.81%). 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 76.89 (%).Trend:Decrease 27.67% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 246.14 (%).Trend:Increase 220.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 125.83 (%).Trend:Decrease 48.88% than previous quarter

Overall: increasing (63.65%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 20.81 (%).Trend:Decrease 0.67% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.16 (%).Trend:Increase 1.68% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 21.15 (%).Trend:Decrease 0.05% than previous quarter

Overall: increasing (1.63%). 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 21.86 (%).Trend:Increase 8.16% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 24.82 (%).Trend:Increase 13.54% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 25.52 (%).Trend:Increase 2.82% than previous quarter

Overall: increasing (16.74%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 19.0 (USD).Trend:Increase 61.02% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 84.21% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.0 (USD).Trend:Increase 66.67% than previous quarter

Overall: decreasing (-73.68%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 show significant volatility across all metrics. Working capital efficiency metrics demonstrate substantial swings, indicating fluctuations in liabilities and current assets on revenue.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows highly varied changes. The SG&A expense ratio is relatively stable.  Investment efficiency, as measured by retained earnings on assets, maintains a consistent positive trend.  Earnings per share experience significant fluctuations, with a notable decrease in Q1 2023 and a subsequent recovery.