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 29.26 (%).Trend:Decrease 28.56% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 86.72 (%).Trend:Increase 196.38% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 44.18 (%).Trend:Decrease 49.05% than previous quarter

Overall: increasing (50.99%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 154.24 (%).Trend:Decrease 34.75% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 402.91 (%).Trend:Increase 161.22% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 205.76 (%).Trend:Decrease 48.93% than previous quarter

Overall: increasing (33.4%). 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 254.69 (%).Trend:Decrease 33.19% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 692.51 (%).Trend:Increase 171.9% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 334.56 (%).Trend:Decrease 51.69% than previous quarter

Overall: increasing (31.36%). 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 85.09 (%).Trend:Decrease 0.35% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 84.39 (%).Trend:Decrease 0.82% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 83.85 (%).Trend:Decrease 0.64% than previous quarter

Overall: decreasing (-1.46%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.55 (USD).Trend:Increase 34.78% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.83 (USD).Trend:Decrease 46.45% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.83 (USD).Trend:Increase 120.48% than previous quarter

Overall: increasing (18.06%). Fluctuation: **Significant** (high variation).



The financial statements for Q3 2022 to Q2 2023 show significant fluctuation in various financial metrics.  Liabilities on revenue and current assets on revenue trend upward, but experience substantial quarterly volatility.  Cost efficiency, measured by the ratio of retained earnings to revenue, also shows an overall increase, but with significant quarterly changes.  Investment efficiency exhibits a consistently decreasing pattern with retained earnings on assets. Earnings per share display a substantial increase in Q2 2023, reversing a decline in Q1 2023.