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 25.38 (%).Trend:Decrease 38.67% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 41749900000.0 (%).Trend:Increase 164499211877.94% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.0 (%).Trend:Decrease 100.0% than previous quarter

Overall: increasing (89.13%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 50.17 (%).Trend:Decrease 36.78% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 74835500000.0 (%).Trend:Increase 149163842834.02% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 84.86 (%).Trend:Decrease 100.0% than previous quarter

Overall: increasing (69.14%). 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 13.33 (%).Trend:Decrease 27.87% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 20045600000.0 (%).Trend:Increase 150379594798.72% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 23.54 (%).Trend:Decrease 100.0% than previous quarter

Overall: increasing (76.59%). 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 18.77 (%).Trend:Increase 13.62% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 19.84 (%).Trend:Increase 5.7% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 20.91 (%).Trend:Increase 5.39% than previous quarter

Overall: increasing (11.4%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.93 (USD).Trend:Increase 98.97% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.78 (USD).Trend:Decrease 59.59% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.88 (USD).Trend:Increase 141.03% than previous quarter

Overall: decreasing (-2.59%). Fluctuation: **Significant** (high variation).



Analysis of the financial statements reveals significant volatility across three quarters in key areas. Working capital efficiency, measured by liabilities and current assets on revenue, demonstrates substantial fluctuations. Cost efficiency, as measured by retained earnings-to-revenue, shows high variance.  Investment efficiency exhibits comparatively less fluctuation, with a consistent upward trend. Earnings per share (EPS) reveals substantial quarter-to-quarter fluctuations, with an overall slight decline.