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 28.38 (%).Trend:Decrease 35.57% than previous quarter
Year 2023 Quarter 1: Liabilities on Revenue 85.28 (%).Trend:Increase 200.49% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 39.16 (%).Trend:Decrease 54.08% than previous quarter

Overall: increasing (37.98%). Fluctuation: **Significant** (high variation).

Current assets on Revenue
Year 2022 Quarter 3: Current assets on Revenue 54.27 (%).Trend:Decrease 34.08% than previous quarter
Year 2023 Quarter 1: Current assets on Revenue 176.88 (%).Trend:Increase 225.93% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 90.72 (%).Trend:Decrease 48.71% than previous quarter

Overall: increasing (67.16%). 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 2.94 (%).Trend:Increase 488.0% than previous quarter
Year 2023 Quarter 1: Ratio of Retained Earnings to Revenue 22.36 (%).Trend:Increase 660.54% than previous quarter
Year 2023 Quarter 2: Ratio of Retained Earnings to Revenue 14.85 (%).Trend:Decrease 33.59% than previous quarter

Overall: increasing (405.1%). Fluctuation: **Significant** (high variation).

Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 6.16 (%).Trend:Decrease 1.91% than previous quarter
Year 2023 Quarter 1: Selling, General & Administrative (SG&A) Expense Ratio 6.28 (%).Trend:Increase 1.95% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 6.73 (%).Trend:Increase 7.17% than previous quarter

Overall: increasing (9.25%). 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 3.91 (%).Trend:Increase 788.64% than previous quarter
Year 2023 Quarter 1: Retained Earning on Assets 9.12 (%).Trend:Increase 133.25% than previous quarter
Year 2023 Quarter 2: Retained Earning on Assets 11.72 (%).Trend:Increase 28.51% than previous quarter

Overall: increasing (199.74%). Fluctuation: **Significant** (high variation).

Earning Per Share
Year 2022 Quarter 3: Earning Per Share 2.13 (USD).Trend:Increase 47.92% than previous quarter
Year 2023 Quarter 1: Earning Per Share 0.51 (USD).Trend:Decrease 76.06% than previous quarter
Year 2023 Quarter 2: Earning Per Share 0.99 (USD).Trend:Increase 94.12% than previous quarter

Overall: decreasing (-53.52%). Fluctuation: **Significant** (high variation).



Working capital efficiency shows significant fluctuation. Liabilities on revenue increased dramatically in Q1 2023, then decreased significantly in Q2 and Q3 2023.  Current assets on revenue also exhibited substantial increases and decreases across the periods. Cost efficiency reveals significant volatility in the ratio of retained earnings to revenue, while the SG&A expense ratio shows a more stable, albeit increasing trend.  Investment efficiency shows a positive overall trend with a high degree of fluctuation. Earning per share also fluctuates significantly, showing a decrease in Q1 2023, before recovering in Q2 and Q3.