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 23.75 (%).Trend:Decrease 36.4% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 73.69 (%).Trend:Increase 210.27% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.55 (%).Trend:Decrease 50.4% than previous quarter

Overall: increasing (53.89%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 42.59 (%).Trend:Decrease 37.19% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 146.05 (%).Trend:Increase 242.92% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 71.38 (%).Trend:Decrease 51.13% than previous quarter

Overall: increasing (67.6%). 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 20.39 (%).Trend:Decrease 35.58% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 75.88 (%).Trend:Increase 272.14% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 36.45 (%).Trend:Decrease 51.96% than previous quarter

Overall: increasing (78.76%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 5.93 (%).Trend:Decrease 1.5% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 7.71 (%).Trend:Increase 30.02% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 7.18 (%).Trend:Decrease 6.87% than previous quarter

Overall: increasing (21.08%). Fluctuation: **Neutral** (moderate 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 13.37 (%).Trend:Increase 0.83% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 14.11 (%).Trend:Increase 5.53% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 13.93 (%).Trend:Decrease 1.28% than previous quarter

Overall: increasing (4.19%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 4.02 (USD).Trend:Increase 66.12% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.86 (USD).Trend:Decrease 78.61% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.29 (USD).Trend:Increase 166.28% than previous quarter

Overall: decreasing (-43.03%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, key financial metrics display significant variations.  Liabilities on revenue, current assets on revenue, and the ratio of retained earnings to revenue show substantial overall increases (53.89%, 67.6%, and 78.76% respectively).  The SG&A expense ratio exhibited a more moderate increase (21.08%), while retained earnings on assets increased minimally (4.19%). Earnings per share decreased considerably (-43.03%).  High fluctuations are evident.