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 18.22 (%).Trend:Decrease 27.98% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 66.32 (%).Trend:Increase 264.0% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 30.43 (%).Trend:Decrease 54.12% than previous quarter

Overall: increasing (67.01%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 89.67 (%).Trend:Decrease 30.45% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 343.07 (%).Trend:Increase 282.59% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 174.12 (%).Trend:Decrease 49.25% than previous quarter

Overall: increasing (94.18%). 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 322.43 (%).Trend:Decrease 32.44% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 1163.05 (%).Trend:Increase 260.71% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 578.25 (%).Trend:Decrease 50.28% than previous quarter

Overall: increasing (79.34%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 8.3 (%).Trend:Decrease 0.48% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 10.82 (%).Trend:Increase 30.36% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 10.49 (%).Trend:Decrease 3.05% than previous quarter

Overall: increasing (26.39%). 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 190.04 (%).Trend:Decrease 2.68% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 174.3 (%).Trend:Decrease 8.28% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 166.53 (%).Trend:Decrease 4.46% than previous quarter

Overall: decreasing (-12.37%). Fluctuation: **Little** (low variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 7.35 (USD).Trend:Increase 51.55% than previous quarter
Year 2023 Quarter 1: Earning Per Share 1.87 (USD).Trend:Decrease 74.56% than previous quarter
Year 2023 Quarter 2: Earning Per Share 3.76 (USD).Trend:Increase 101.07% than previous quarter

Overall: decreasing (-48.84%). Fluctuation: **Significant** (high variation).



Working Capital Efficiency shows significant fluctuation, with liabilities on revenue increasing overall by 67.01% and current assets on revenue increasing by 94.18%.  Cost Efficiency shows a significant increase in the ratio of retained earnings to revenue (79.34%) but moderate fluctuation in SG&A expense ratio (26.39%). Investment Efficiency shows a negative overall trend (-12.37%) with low variation. Earning Per Share has a significant drop (-48.84%) with high variability.  Quarterly performance varies dramatically across all metrics.