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 22.52 (%).Trend:Decrease 31.22% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 54.62 (%).Trend:Increase 142.54% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 34.06 (%).Trend:Decrease 37.64% than previous quarter

Overall: increasing (51.24%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 90.2 (%).Trend:Decrease 33.89% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 245.08 (%).Trend:Increase 171.71% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 140.27 (%).Trend:Decrease 42.77% than previous quarter

Overall: increasing (55.51%). 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 138.48 (%).Trend:Decrease 32.37% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 413.02 (%).Trend:Increase 198.25% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 215.48 (%).Trend:Decrease 47.83% than previous quarter

Overall: increasing (55.6%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.33 (%).Trend:Increase 2.64% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 21.45 (%).Trend:Decrease 8.06% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 22.24 (%).Trend:Increase 3.68% than previous quarter

Overall: decreasing (-4.67%). 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 67.96 (%).Trend:Increase 2.74% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 74.82 (%).Trend:Increase 10.09% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 73.89 (%).Trend:Decrease 1.24% than previous quarter

Overall: increasing (8.73%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.4 (USD).Trend:Increase 60.92% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.59 (USD).Trend:Decrease 57.86% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.41 (USD).Trend:Increase 138.98% than previous quarter

Overall: increasing (0.71%). Fluctuation: **Significant** (high variation).



Financial statements from Q3 2022 to Q2 2023 reveal fluctuating trends in key financial metrics.  Liabilities and current assets on revenue display significant changes.  The ratio of retained earnings shows considerable variation.  SG&A expenses demonstrate a relatively stable decreasing pattern.  Investment efficiency and retained earnings on assets demonstrate consistent increases.  Earnings per share also show considerable volatility, with an increase in Q2 2023.