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).



Financial statements from Q3 2022 to Q2 2023 show significant fluctuations in working capital efficiency metrics.  Liabilities on revenue increased by 87.38% with large quarter-to-quarter variations.  Current assets on revenue also increased (45.53%), but with similar significant fluctuations.  Cost efficiency, measured by the ratio of retained earnings to revenue, also saw a significant increase (53.37%) but with high volatility.  Investment efficiency, as measured by retained earnings on assets, shows a small, but positive overall increase (6.67%) with little fluctuation.  Earnings per share (EPS) experienced a significant decrease (-50.96%) and high variation.  The data reveals a period of substantial change and volatility across key financial indicators.