Working Capital Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2022 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 3: Liabilities on Revenue 17.19 (%).Trend:Decrease 27.56% than previous quarter
Year 2022 Quarter 1: Liabilities on Revenue 57.89 (%).Trend:Increase 236.77% than previous quarter
Year 2022 Quarter 2: Liabilities on Revenue 24.86 (%).Trend:Decrease 57.06% than previous quarter

Overall: increasing (44.62%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 40.08 (%).Trend:Decrease 32.26% than previous quarter
Year 2022 Quarter 1: Current assets on Revenue 133.32 (%).Trend:Increase 232.63% than previous quarter
Year 2022 Quarter 2: Current assets on Revenue 63.65 (%).Trend:Decrease 52.26% than previous quarter

Overall: increasing (58.81%). Fluctuation: **Significant** (high variation).


Cost Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2022 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Year 2022 Quarter 3: Ratio of Retained Earnings to Revenue 38.03 (%).Trend:Decrease 32.94% than previous quarter
Year 2022 Quarter 1: Ratio of Retained Earnings to Revenue 126.35 (%).Trend:Increase 232.24% than previous quarter
Year 2022 Quarter 2: Ratio of Retained Earnings to Revenue 67.72 (%).Trend:Decrease 46.4% than previous quarter

Overall: increasing (78.07%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 22.9 (%).Trend:Increase 2.64% than previous quarter
Year 2022 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 25.21 (%).Trend:Increase 10.09% than previous quarter
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.16 (%).Trend:Decrease 0.2% than previous quarter

Overall: increasing (9.87%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 3 in 2022 to Quater 2 in 2022 includes 3 quarters.

Retained Earning on Assets
Year 2022 Quarter 3: Retained Earning on Assets 60.38 (%).Trend:Decrease 2.33% than previous quarter
Year 2022 Quarter 1: Retained Earning on Assets 60.18 (%).Trend:Decrease 0.33% than previous quarter
Year 2022 Quarter 2: Retained Earning on Assets 65.22 (%).Trend:Increase 8.37% than previous quarter

Overall: increasing (8.02%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.72 (USD).Trend:Increase 40.9% than previous quarter
Year 2022 Quarter 1: Earning Per Share 1.16 (USD).Trend:Decrease 75.42% than previous quarter
Year 2022 Quarter 2: Earning Per Share 2.16 (USD).Trend:Increase 86.21% than previous quarter

Overall: decreasing (-54.24%). Fluctuation: **Significant** (high variation).



Financial performance from Q3 2022 to Q2 2023 shows significant fluctuation across various metrics. Working capital efficiency, current assets on revenue, and the ratio of retained earnings to revenue all display substantial variations in quarterly trends.  Liabilities on revenue decreased from Q3 to Q2 2022, but increased dramatically in Q1. Cost efficiency, measured by SG&A expense ratio, shows relatively stable increases, while investment efficiency, represented by retained earnings on assets, also fluctuates but with less dramatic swings. Earnings per share show significant quarterly variation, increasing in Q2 and Q3 after a substantial decline in Q1.