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 11.03 (%).Trend:Decrease 39.3% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 24.6 (%).Trend:Increase 123.03% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 11.95 (%).Trend:Decrease 51.42% than previous quarter

Overall: increasing (8.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 35.87 (%).Trend:Decrease 34.54% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 118.83 (%).Trend:Increase 231.28% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 61.92 (%).Trend:Decrease 47.89% than previous quarter

Overall: increasing (72.62%). 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 51.89 (%).Trend:Decrease 31.48% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 187.43 (%).Trend:Increase 261.21% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 98.17 (%).Trend:Decrease 47.62% than previous quarter

Overall: increasing (89.19%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 14.09 (%).Trend:Increase 2.47% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 16.42 (%).Trend:Increase 16.54% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 16.59 (%).Trend:Increase 1.04% than previous quarter

Overall: increasing (17.74%). Fluctuation: **Little** (low 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 68.23 (%).Trend:Increase 2.23% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 72.84 (%).Trend:Increase 6.76% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 73.77 (%).Trend:Increase 1.28% than previous quarter

Overall: increasing (8.12%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 24.35 (USD).Trend:Increase 37.18% than previous quarter
Year 2023 Quarter 1: Earning Per Share 6.51 (USD).Trend:Decrease 73.26% than previous quarter
Year 2023 Quarter 2: Earning Per Share 13.07 (USD).Trend:Increase 100.77% than previous quarter

Overall: decreasing (-46.32%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 depict inconsistent trends. Liabilities and current assets on revenue both show substantial increases, followed by sharp declines. The retained earnings ratio to revenue exhibits large increases and decreases.  The SG&A expense ratio continues a small upward trend.  Investment efficiency shows a stable increase in retained earnings on assets.  Earnings per share show large increases and decreases, with significant volatility overall.