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 19.62 (%).Trend:Decrease 38.44% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 66.28 (%).Trend:Increase 237.82% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 33.42 (%).Trend:Decrease 49.58% than previous quarter

Overall: increasing (70.34%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 36.55 (%).Trend:Decrease 30.05% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 104.49 (%).Trend:Increase 185.88% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 52.66 (%).Trend:Decrease 49.6% than previous quarter

Overall: increasing (44.08%). 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 59.56 (%).Trend:Decrease 32.91% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 197.06 (%).Trend:Increase 230.86% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 94.59 (%).Trend:Decrease 52.0% than previous quarter

Overall: increasing (58.81%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 26.27 (%).Trend:Decrease 2.41% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 28.9 (%).Trend:Increase 10.01% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 28.23 (%).Trend:Decrease 2.32% than previous quarter

Overall: increasing (7.46%). 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 56.66 (%).Trend:Increase 2.81% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 63.14 (%).Trend:Increase 11.44% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 62.89 (%).Trend:Decrease 0.4% than previous quarter

Overall: increasing (11.0%). Fluctuation: **Little** (low variation).

Earning Per Share


From Q3 2022 to Q2 2023, liabilities on revenue increased significantly (70.34%), with substantial fluctuation.  Current assets on revenue also increased (44.08%) with high variation. The ratio of retained earnings to revenue showed a significant increase (58.81%), marked by considerable volatility.  The SG&A expense ratio increased slightly (7.46%) with low variation. Retained earnings on assets increased moderately (11.0%), also with low variation.