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 62.87 (%).Trend:Decrease 35.04% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 205.3 (%).Trend:Increase 226.55% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 94.46 (%).Trend:Decrease 53.99% than previous quarter

Overall: increasing (50.25%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 81.92 (%).Trend:Decrease 32.4% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 178.23 (%).Trend:Increase 117.57% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 82.07 (%).Trend:Decrease 53.95% than previous quarter

Overall: increasing (0.18%). 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 19.45 (%).Trend:Decrease 39.16% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 65.94 (%).Trend:Increase 239.02% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 30.37 (%).Trend:Decrease 53.94% than previous quarter

Overall: increasing (56.14%). 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 6.43 (%).Trend:Decrease 7.22% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 6.59 (%).Trend:Increase 2.49% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 6.49 (%).Trend:Decrease 1.52% than previous quarter

Overall: increasing (0.93%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.64 (USD).Trend:Increase 45.13% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.55 (USD).Trend:Decrease 66.46% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.83 (USD).Trend:Increase 50.91% than previous quarter

Overall: decreasing (-49.39%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 indicate significant volatility across multiple metrics. Liabilities on revenue show a decrease in Q3 2022 followed by a large increase in Q1 2023, then a decrease in Q2 2023. Current assets on revenue similarly fluctuate with large changes in Q1 2023 and significant drops in Q2 and Q3 2023. Cost efficiency, as indicated by the ratio of retained earnings to revenue, also exhibits high variation with large increases and decreases over the period. Invest efficiency, represented by retained earnings on assets, shows a more stable trend of slight increases. Earnings per share demonstrate notable fluctuations, from increases in Q3 2022 to a decrease in Q1 2023, and then an increase in Q2 2023.