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 35.18 (%).Trend:Decrease 19.26% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 71.02 (%).Trend:Increase 101.88% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 36.05 (%).Trend:Decrease 49.24% than previous quarter

Overall: increasing (2.47%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 64.31 (%).Trend:Decrease 32.28% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 131.15 (%).Trend:Increase 103.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 75.44 (%).Trend:Decrease 42.48% than previous quarter

Overall: increasing (17.31%). 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 4.29 (%).Trend:Decrease 26.54% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 10.81 (%).Trend:Increase 151.98% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 4.3 (%).Trend:Decrease 60.22% than previous quarter

Overall: increasing (0.23%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio

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 4.95 (%).Trend:Decrease 2.37% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 6.02 (%).Trend:Increase 21.62% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 3.97 (%).Trend:Decrease 34.05% than previous quarter

Overall: decreasing (-19.8%). Fluctuation: **Neutral** (moderate variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 1.03 (USD).Trend:Increase 0.0% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.59 (USD).Trend:Decrease 42.72% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.35 (USD).Trend:Decrease 40.68% than previous quarter

Overall: decreasing (-66.02%). Fluctuation: **Significant** (high variation).



From Q3 2022 to Q2 2023, liabilities on revenue showed a small overall increase (2.47%), while current assets on revenue increased by 17.31%, both with significant fluctuations.  The ratio of retained earnings to revenue had a slight overall increase (0.23%), also with significant fluctuation. Retained earnings on assets decreased (-19.8%), and earnings per share decreased substantially (-66.02%).