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 18.14 (%).Trend:Decrease 28.24% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 50.64 (%).Trend:Increase 179.16% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 25.73 (%).Trend:Decrease 49.19% than previous quarter

Overall: increasing (41.84%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 50.12 (%).Trend:Decrease 33.08% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 130.33 (%).Trend:Increase 160.04% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 70.21 (%).Trend:Decrease 46.13% than previous quarter

Overall: increasing (40.08%). 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 58.27 (%).Trend:Decrease 34.31% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 144.49 (%).Trend:Increase 147.97% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 82.93 (%).Trend:Decrease 42.61% than previous quarter

Overall: increasing (42.32%). 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 64.77 (%).Trend:Increase 1.78% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 64.17 (%).Trend:Decrease 0.93% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 64.29 (%).Trend:Increase 0.19% than previous quarter

Overall: decreasing (-0.74%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.33 (USD).Trend:Increase 51.14% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.38 (USD).Trend:Decrease 71.43% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.49 (USD).Trend:Increase 292.11% than previous quarter

Overall: increasing (12.03%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 present substantial fluctuations in working capital, cost efficiency, and earnings per share. Liabilities on revenue decreased then increased, before subsequently decreasing again, exhibiting significant volatility.  Current assets on revenue mirror this pattern, experiencing a significant increase, followed by decreases. The ratio of retained earnings to revenue similarly displays substantial variation, increasing dramatically in Q1 before decreasing in subsequent quarters.  Investment efficiency (retained earnings on assets) shows a more consistent trend with minimal variance, indicating relative stability.  Earnings per share show substantial variation, with significant increases and declines over the three-quarter period.