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 30.96 (%).Trend:Decrease 41.84% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 100.09 (%).Trend:Increase 223.29% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 49.57 (%).Trend:Decrease 50.47% than previous quarter

Overall: increasing (60.11%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 49.7 (%).Trend:Decrease 39.52% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 164.14 (%).Trend:Increase 230.26% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 80.77 (%).Trend:Decrease 50.79% than previous quarter

Overall: increasing (62.52%). 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 26.42 (%).Trend:Decrease 34.26% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 84.88 (%).Trend:Increase 221.27% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 41.26 (%).Trend:Decrease 51.39% than previous quarter

Overall: increasing (56.17%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 30.39 (%).Trend:Decrease 0.85% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 33.42 (%).Trend:Increase 9.97% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 32.9 (%).Trend:Decrease 1.56% than previous quarter

Overall: increasing (8.26%). 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 27.21 (%).Trend:Increase 5.71% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 26.82 (%).Trend:Decrease 1.43% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 26.23 (%).Trend:Decrease 2.2% than previous quarter

Overall: decreasing (-3.6%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q3 2022 to Q2 2023, Liabilities on Revenue and Current Assets on Revenue increased significantly, suggesting potential improvement in working capital. The Ratio of Retained Earnings to Revenue also increased significantly.  Selling, General & Administrative (SG&A) Expense Ratio showed a modest increase, while Retained Earning on Assets decreased slightly.  Data for Earnings Per Share was missing.