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 15.3 (%).Trend:Decrease 34.92% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 55.55 (%).Trend:Increase 263.07% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 27.73 (%).Trend:Decrease 50.08% than previous quarter

Overall: increasing (81.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 53.66 (%).Trend:Decrease 32.12% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 158.15 (%).Trend:Increase 194.73% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 82.97 (%).Trend:Decrease 47.54% than previous quarter

Overall: increasing (54.62%). 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 56.2 (%).Trend:Decrease 30.76% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 179.07 (%).Trend:Increase 218.63% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 96.76 (%).Trend:Decrease 45.97% than previous quarter

Overall: increasing (72.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 9.28 (%).Trend:Decrease 0.85% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 9.11 (%).Trend:Decrease 1.83% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 9.42 (%).Trend:Increase 3.4% than previous quarter

Overall: increasing (1.51%). 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 43.66 (%).Trend:Increase 2.44% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 46.13 (%).Trend:Increase 5.66% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 46.83 (%).Trend:Increase 1.52% than previous quarter

Overall: increasing (7.26%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.79 (USD).Trend:Increase 53.3% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.24 (USD).Trend:Decrease 55.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.41 (USD).Trend:Increase 94.35% than previous quarter

Overall: decreasing (-13.62%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 displays significant volatility. Liabilities and current assets on revenue increased considerably in Q1 2023 after decreases in the prior quarter, with substantial variation in all quarters.  Cost efficiency, reflected in the retained earnings-to-revenue ratio, also demonstrates significant fluctuations, increasing substantially in Q1 2023.  SG&A expenses show minimal fluctuations.  Investment efficiency shows steady growth in retained earnings on assets, while earnings per share exhibit significant increases and decreases.