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 20.47 (%).Trend:Decrease 36.47% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 51.01 (%).Trend:Increase 149.19% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 25.15 (%).Trend:Decrease 50.7% than previous quarter

Overall: increasing (22.86%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 56.39 (%).Trend:Decrease 32.67% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 161.01 (%).Trend:Increase 185.53% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 82.14 (%).Trend:Decrease 48.98% than previous quarter

Overall: increasing (45.66%). 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 39.19 (%).Trend:Decrease 35.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 125.69 (%).Trend:Increase 220.72% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 68.27 (%).Trend:Decrease 45.68% than previous quarter

Overall: increasing (74.2%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.25 (%).Trend:Decrease 1.87% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 5.67 (%).Trend:Increase 8.0% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 5.57 (%).Trend:Decrease 1.76% than previous quarter

Overall: increasing (6.1%). 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 34.92 (%).Trend:Decrease 2.62% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 37.58 (%).Trend:Increase 7.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 40.04 (%).Trend:Increase 6.55% than previous quarter

Overall: increasing (14.66%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 18.6 (USD).Trend:Increase 51.47% than previous quarter
Year 2023 Quarter 1: Earning Per Share 10.09 (USD).Trend:Decrease 45.75% than previous quarter
Year 2023 Quarter 2: Earning Per Share 20.45 (USD).Trend:Increase 102.68% than previous quarter

Overall: increasing (9.95%). Fluctuation: **Significant** (high variation).



Financial data from Q3 2022 to Q2 2023 shows considerable volatility. Liabilities on revenue increased dramatically then decreased, exhibiting significant fluctuations. Current assets on revenue also demonstrate substantial variability, increasing sharply and then decreasing, indicating instability. The ratio of retained earnings to revenue similarly shows significant, fluctuating trends. The selling, general, and administrative (SG&A) expense ratio displays more stable, albeit increasing, trends.  Investment efficiency, measured by retained earnings on assets, shows a relatively steady and increasing pattern.  Earning per share demonstrates the most volatility, with substantial increases and decreases.