Working Capital Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Liabilities on Revenue
Year 2022 Quarter 2: Liabilities on Revenue 32.06 (%).Trend:Decrease 48.43% than previous quarter
Year 2022 Quarter 3: Liabilities on Revenue 22.73 (%).Trend:Decrease 29.1% than previous quarter
Year 2023 Quarter 2: Liabilities on Revenue 28.35 (%).Trend:Increase 24.73% than previous quarter

Overall: decreasing (-11.57%). Fluctuation: **Neutral** (moderate variation).

Current assets on Revenue
Year 2022 Quarter 2: Current assets on Revenue 46.67 (%).Trend:Decrease 48.74% than previous quarter
Year 2022 Quarter 3: Current assets on Revenue 31.29 (%).Trend:Decrease 32.95% than previous quarter
Year 2023 Quarter 2: Current assets on Revenue 42.06 (%).Trend:Increase 34.42% than previous quarter

Overall: decreasing (-9.88%). Fluctuation: **Neutral** (moderate variation).


Cost Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Ratio of Retained Earnings to Revenue
Selling, General & Administrative (SG&A) Expense Ratio
Year 2022 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 23.66 (%).Trend:Increase 1.33% than previous quarter
Year 2022 Quarter 3: Selling, General & Administrative (SG&A) Expense Ratio 23.92 (%).Trend:Increase 1.1% than previous quarter
Year 2023 Quarter 2: Selling, General & Administrative (SG&A) Expense Ratio 25.05 (%).Trend:Increase 4.72% than previous quarter

Overall: increasing (5.87%). Fluctuation: **Little** (low variation).


Invest Efficiency
The data from Quater 2 in 2022 to Quater 2 in 2023 includes 3 quarters.

Retained Earning on Assets
Earning Per Share
Year 2022 Quarter 2: Earning Per Share 3.99 (USD).Trend:Increase 67.65% than previous quarter
Year 2022 Quarter 3: Earning Per Share 5.2 (USD).Trend:Increase 30.33% than previous quarter
Year 2023 Quarter 2: Earning Per Share 2.26 (USD).Trend:Decrease 56.54% than previous quarter

Overall: decreasing (-43.36%). Fluctuation: **Significant** (high variation).



Financial statements from Q2 2022 to Q2 2023 show moderate fluctuations in working capital efficiency, with liabilities and current assets on revenue exhibiting decreases followed by increases.  Cost efficiency indicates a steady positive trend in SG&A expense ratios.  Investment efficiency, however, displays substantial volatility in earnings per share with a considerable decrease in Q2 2023.