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 30.15 (%).Trend:Decrease 45.85% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 130.16 (%).Trend:Increase 331.71% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 48.9 (%).Trend:Decrease 62.43% than previous quarter

Overall: increasing (62.19%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 82.62 (%).Trend:Decrease 45.03% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 317.31 (%).Trend:Increase 284.06% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 128.4 (%).Trend:Decrease 59.53% than previous quarter

Overall: increasing (55.41%). 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 56.9 (%).Trend:Decrease 45.11% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 211.17 (%).Trend:Increase 271.12% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 90.52 (%).Trend:Decrease 57.13% than previous quarter

Overall: increasing (59.09%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 31.7 (%).Trend:Decrease 11.13% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 38.8 (%).Trend:Increase 22.4% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 35.74 (%).Trend:Decrease 7.89% than previous quarter

Overall: increasing (12.74%). 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 53.93 (%).Trend:Increase 2.24% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 51.63 (%).Trend:Decrease 4.26% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 54.69 (%).Trend:Increase 5.93% than previous quarter

Overall: increasing (1.41%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 13.87 (USD).Trend:Increase 155.9% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.67 (USD).Trend:Decrease 87.96% than previous quarter
Year 2023 Quarter 2: Earning Per Share 5.0 (USD).Trend:Increase 199.4% than previous quarter

Overall: decreasing (-63.95%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, there's a notable increase in liabilities on revenue (62.19%), current assets on revenue (55.41%), and the ratio of retained earnings to revenue (59.09%).  However, a significant decrease is seen in earnings per share (-63.95%). The SG&A expense ratio increased moderately (12.74%), while retained earnings on assets showed a small increase (1.41%).  Significant fluctuations are present in most metrics.