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 30.26 (%).Trend:Decrease 32.89% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 105.8 (%).Trend:Increase 249.64% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 56.7 (%).Trend:Decrease 46.41% than previous quarter

Overall: increasing (87.38%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 24.36 (%).Trend:Decrease 30.82% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 70.76 (%).Trend:Increase 190.48% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 35.45 (%).Trend:Decrease 49.9% than previous quarter

Overall: increasing (45.53%). 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 63.16 (%).Trend:Decrease 32.38% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 187.13 (%).Trend:Increase 196.28% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96.87 (%).Trend:Decrease 48.23% than previous quarter

Overall: increasing (53.37%). 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 34.48 (%).Trend:Decrease 0.78% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 36.02 (%).Trend:Increase 4.47% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 36.78 (%).Trend:Increase 2.11% than previous quarter

Overall: increasing (6.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.57 (USD).Trend:Increase 44.04% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.37 (USD).Trend:Decrease 76.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.77 (USD).Trend:Increase 108.11% than previous quarter

Overall: decreasing (-50.96%). Fluctuation: **Significant** (high variation).



Key insights from the financial statement responses highlight significant fluctuations in working capital, cost, and investment efficiency metrics from Q3 2022 to Q2 2023.  Liabilities and current assets on revenue both show substantial overall increases with considerable variation among quarters.  Cost efficiency, as measured by the ratio of retained earnings to revenue, also shows a substantial increase but with significant volatility. Conversely, investment efficiency shows positive and consistent growth.  Earnings per share (EPS) shows a substantial decline and large quarter-to-quarter variation. The data strongly suggests a period of substantial change, including potential instability with respect to EPS.