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 20.02 (%).Trend:Decrease 35.34% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 50.11 (%).Trend:Increase 150.3% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 24.66 (%).Trend:Decrease 50.79% than previous quarter

Overall: increasing (23.18%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 51.86 (%).Trend:Decrease 35.98% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 144.32 (%).Trend:Increase 178.29% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 72.56 (%).Trend:Decrease 49.72% than previous quarter

Overall: increasing (39.92%). 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 114.97 (%).Trend:Decrease 32.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 360.02 (%).Trend:Increase 213.14% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 187.0 (%).Trend:Decrease 48.06% than previous quarter

Overall: increasing (62.65%). 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 49.97 (%).Trend:Increase 1.52% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 51.4 (%).Trend:Increase 2.86% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 53.56 (%).Trend:Increase 4.2% than previous quarter

Overall: increasing (7.18%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.62 (USD).Trend:Increase 43.17% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.71 (USD).Trend:Decrease 72.9% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.65 (USD).Trend:Increase 132.39% than previous quarter

Overall: decreasing (-37.02%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 show high volatility in financial metrics.  Working capital efficiency, as measured by liabilities and current assets on revenue, showed large increases and decreases. Cost efficiency, indicated by the ratio of retained earnings to revenue, saw a substantial increase in Q1 2023, then decreased subsequently. Investment efficiency is slightly increasing, while earnings per share are volatile, with a net decrease overall.  The data suggests significant instability and requires further analysis to understand the underlying reasons.