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 23.28 (%).Trend:Decrease 34.64% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 69.33 (%).Trend:Increase 197.81% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 35.6 (%).Trend:Decrease 48.65% than previous quarter

Overall: increasing (52.92%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 73.2 (%).Trend:Decrease 33.61% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 226.31 (%).Trend:Increase 209.17% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 110.05 (%).Trend:Decrease 51.37% than previous quarter

Overall: increasing (50.34%). 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 86.06 (%).Trend:Decrease 33.05% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 271.99 (%).Trend:Increase 216.05% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 128.9 (%).Trend:Decrease 52.61% than previous quarter

Overall: increasing (49.78%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 11.26 (%).Trend:Increase 2.64% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 12.5 (%).Trend:Increase 11.01% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 12.02 (%).Trend:Decrease 3.84% than previous quarter

Overall: increasing (6.75%). 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 53.35 (%).Trend:Increase 1.79% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 55.26 (%).Trend:Increase 3.58% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 55.31 (%).Trend:Increase 0.09% than previous quarter

Overall: increasing (3.67%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.3 (USD).Trend:Increase 53.33% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.59 (USD).Trend:Decrease 74.35% than previous quarter
Year 2023 Quarter 2: Earning Per Share 1.35 (USD).Trend:Increase 128.81% than previous quarter

Overall: decreasing (-41.3%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue and current assets on revenue increased significantly with substantial fluctuations. The ratio of retained earnings to revenue also increased significantly, while SG&A expense ratio increased slightly. Retained earnings on assets showed a small increase with minimal fluctuation. Earnings per share decreased significantly with high variation.