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 22.75 (%).Trend:Decrease 36.26% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 74.13 (%).Trend:Increase 225.85% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 38.7 (%).Trend:Decrease 47.79% than previous quarter

Overall: increasing (70.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 87.1 (%).Trend:Decrease 27.53% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 223.16 (%).Trend:Increase 156.21% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 121.98 (%).Trend:Decrease 45.34% than previous quarter

Overall: increasing (40.05%). 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 178.27 (%).Trend:Decrease 29.32% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 543.33 (%).Trend:Increase 204.78% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 275.52 (%).Trend:Decrease 49.29% than previous quarter

Overall: increasing (54.55%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 28.67 (%).Trend:Decrease 0.1% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 29.89 (%).Trend:Increase 4.26% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 30.27 (%).Trend:Increase 1.27% than previous quarter

Overall: increasing (5.58%). 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 83.25 (%).Trend:Increase 2.42% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 91.67 (%).Trend:Increase 10.11% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 91.49 (%).Trend:Decrease 0.2% than previous quarter

Overall: increasing (9.9%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.81 (USD).Trend:Increase 43.65% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.56 (USD).Trend:Decrease 69.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.07 (USD).Trend:Increase 91.07% than previous quarter

Overall: decreasing (-40.88%). Fluctuation: **Significant** (high variation).



The financial data spanning Q3 2022 to Q2 2023 reveals marked volatility.  Working capital metrics (Liabilities on Revenue and Current Assets on Revenue), and the Ratio of Retained Earnings to Revenue all increased substantially, though with significant quarter-to-quarter changes.  The SG&A Expense Ratio and Retained Earnings on Assets demonstrated modest, consistent increases.  Earnings Per Share, however, decreased overall despite pronounced fluctuations.