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 12.08 (%).Trend:Decrease 37.7% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 41.88 (%).Trend:Increase 246.69% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 18.44 (%).Trend:Decrease 55.97% than previous quarter

Overall: increasing (52.65%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 45.76 (%).Trend:Decrease 26.0% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 181.94 (%).Trend:Increase 297.6% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 99.12 (%).Trend:Decrease 45.52% than previous quarter

Overall: increasing (116.61%). 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 62.33 (%).Trend:Decrease 24.98% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 228.17 (%).Trend:Increase 266.07% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 127.22 (%).Trend:Decrease 44.24% than previous quarter

Overall: increasing (104.11%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 4.72 (%).Trend:Increase 5.83% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.42 (%).Trend:Increase 14.83% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.82 (%).Trend:Increase 7.38% than previous quarter

Overall: increasing (23.31%). Fluctuation: **Neutral** (moderate 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 91.72 (%).Trend:Increase 4.61% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 89.37 (%).Trend:Decrease 2.56% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 92.24 (%).Trend:Increase 3.21% than previous quarter

Overall: increasing (0.57%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 9.0 (USD).Trend:Increase 38.04% than previous quarter
Year 2023 Quarter 1: Earning Per Share 3.0 (USD).Trend:Decrease 66.67% than previous quarter
Year 2023 Quarter 2: Earning Per Share 6.0 (USD).Trend:Increase 100.0% than previous quarter

Overall: decreasing (-33.33%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 reveals significant volatility.  Working capital efficiency shows increases, but with considerable fluctuations in liabilities and current assets on revenue.  Cost efficiency, as measured by the ratio of retained earnings to revenue, shows increases with significant variation.  The SG&A expense ratio demonstrates moderate variation.  Investment efficiency exhibits slight increases and some fluctuations.  Earnings per share show significant fluctuations with decreases overall.